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Form 100. Personal Income Tax Declaration 2019

10.1.11. For domestic help

15 percent of the amount paid to Social Security corresponding to the annual contribution of an employee may be deducted from the full autonomous contribution in the part that corresponds to the fixed contribution on behalf of the employer, with a maximum limit of 250 euros per year. .

Person beneficiary of the deduction

The person who owns the family home, provided that it constitutes his or her habitual residence and that it is recorded in the General Treasury of Social Security for affiliation in Andalusia to the Special System for Household Employees of the General Social Security Regime.

The owner of the family home will be understood as the one provided for in the regulations governing the Special Regime of Social Security for Household Employees and the habitual residence will be understood as the one that meets the requirements set forth in the state regulations of the Personal Income Tax.

Requirements

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

  1. That both spouses or members of the de facto couple, registered in the Registry of De facto Couples of the Autonomous Community of Andalusia, are mothers or fathers of children who are part of the family unit, and that both receive income from work or activities economic.

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

  2. That the taxpayers are mothers or fathers of a single-parent family 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.

    A single-parent family will be considered a family formed by the mother or father and the children who live with one or the other and who meet any of the following requirements:

    • Minor children, with the exception of those who, with the consent of their parents, live independently of them.

    • Judicially incapacitated children of legal age subject to extended or rehabilitated parental authority.

Completion

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

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

  • The employer's Contribution Account Code.