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Form 100. 2019 Personal Income Tax return

10,1,11. For domestic assistance

The total regional payment may be deducted from the 15% of the amount paid to the Social Security corresponding to the annual contribution of an employee or employee in the part corresponding to the fixed fee on behalf of the employer, with a maximum limit of 100 euros per year. 250

Person receiving the deduction

The person who owns the family home, provided that they are their primary residence and that they are registered in the General Treasury of the Social Security for joining the Special System for Domestic Employees of the General Social Security System in Andalusia.

The holder of the family home will be understood as that provided for in the regulations governing the Special Social Security Scheme for Domestic Employees and by the habitual residence that meets the requirements established in the State regulations on Personal Income Tax.

Requirements

Any of the following requirements must be met on the date of accrual of the Tax:

  1. Both spouses or members of the common-law partner, registered in the Registry of the Land Registry of Andalusia, are mothers or parents of children who are part of the family unit, and both receive income from work or economic activities.

    In this case, the person who owns the family home or their spouse or common-law partner may apply the deduction. The deduction cannot be prorated.

  2. Taxpayers are mothers or parents of single-parent families and receive income from work or economic activities. In this case, the deduction will be applied by the mother or father who owns the family home.

    It will be considered as a single-parent family, that formed by the mother or father and the children living with one or the other and who meet any of the following requirements:

    • Children of legal age, except those who, with the consent of the parents, live independently of them.

    • Children of legal age who are legally incapacitated subject to extended or renewed parental authority.

Completion

You must enter the following information in the data capture window:

  • The amounts paid in the tax period as a fixed fee in the special Social Security scheme for domestic employees.

  • The employer's Contribution Account Code.