10,8,20. For Social Security contributions of household employees
Taxpayers who, at the date of accrual of the tax, have a child under 4 years old, to whom the "minimum per descendant, "may deduct 15% of the amounts paid for them in the tax period for Social Security contributions 100 of a worker included in the Special System for Domestic Employees of the General Social Security Scheme with a maximum limit of 300 euros both in individual taxation and in joint taxation.
The total taxable amount, less the personal and family tax-free threshold, does not exceed the amount of 18,900 euros in individual taxation and 31,500 euros in joint taxation
In the event that the taxpayer does not have sufficient autonomous community tax liability to apply the total deduction in the tax period in which generate the right to the same, the amount not deducted may be applied in the following three tax periods until the total amount of the deduction is exhausted, if applicable.
When the entire deduction has not been exhausted in these periods, the amount remaining applicable may be requested.
The amount of the payments paid to the Social Security Institute and the tax code of the person employed in the home will be indicated.
In the case of joint partnerships, the contributions paid to the Social Security by the household employee will be attributed to the spouses in equal parts. In any other case, the payments made shall be wholly attributed to the person appearing as an employer.