10.6.10. For domestic help
- 15 percent of the amount paid on behalf of the employer to Social Security corresponding to the annual contribution of an employee of the family home.
This deduction will have a maximum limit of 300 euros per year.
If contributions have been made by more than one person throughout the year, the deduction may only be applied for the contributions of one of them at the taxpayer's choice.
If contributions have been made for less than a year by two people, the deduction may also be applied by one of them at the taxpayer's choice.
The person who owns the family home may apply the deduction as long as it constitutes their habitual residence. The owner of the family home is understood to be the person provided for in the regulations governing the Special System of the General Regime of Social Security for Household Employees.
The owner of the family home must be registered in the General Treasury of Social Security for affiliation in Cantabria to the Special System of the General Regime of Social Security for Household Employees.
In the event that both spouses have registered as employers, they can only be deducted for one employed person, and the amount of the deduction can be prorated between them. If the employers have registered successively with respect to the same person, as long as both continue in the home, each one will apply a deduction of 15% of the amounts they pay, with the maximum deduction for each of them being 150 euros. regardless of the number of months each has been listed as an employer.
The sum of the general tax base and the savings tax base, before reductions for personal and family minimum, must be less than 30,000 euros.
The amount paid to Social Security as the employer's contribution will be recorded. If both spouses have registered as employers, each one will record the amount paid by them.
The Contribution Account Code provided by Social Security will be indicated.
The number of people entitled to the deduction will be reflected.