10.14.17. For hiring persons to care for family members affected by COVID-19

Taxpayers who have hired staff to care for their ancestors or descendants, as a result of their positive results in COVID-19 tests or having been in quarantine since the end of the state of alarm onwards, may deduct 15 percent of said expenses with a maximum of 300 euros per taxpayer. This measure will apply to contracts signed from March 14, 2020 inclusive.

Requirements and other conditions for the application of the deduction

• That the taxpayer carries out a work activity, self-employed or employed, outside the family home, at least during the period in which the personnel assigned to the care of his/her family member is hired
• That the existence of a person with an employment contract and registration with Social Security in the section corresponding to Household Employees-Family Caregivers or similar for the care of minors or the elderly is accredited.
• The contract must have been formalized on or after March 14, 2020, inclusive, as a result of the positive result in COVID-19 tests of the ascendants or descendants since that same date or due to their quarantine since the end of the state of alarm onwards.
• That the minimum amount is due for ascendants or descendants in the personal income tax return of the persons for whose care the aforementioned personnel is hired.
• It must be proven, in any way possible, that the ascendant or descendant has tested positive for COVID-19 or has been subject to confinement due to contact with people or groups at risk.

Completion

The amount paid with the right to the deduction and the NIF of the household employee will be recorded.