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

Taxpayers who have hired personnel to care for ascendants or descendants, as a result of their positive result in COVID-19 tests or for having remained in quarantine from the end of the state of alarm onwards, may deduct a 15 percent of said expenses with a maximum of 300 euros per taxpayer. This measure will apply to contracts formalized on or after March 14, 2020.

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 care for his or her family member are hired.
• That the existence of a person with an employment contract and registration with Social Security in the heading corresponding to Household Employees-Family Caregiver or similar for the care of minors or elderly people be proven.
• The contract must have been formalized as of 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 in forward.
• That there is a minimum right for ascendants or descendants in the personal income tax return of the people 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

It will record the amount paid with the right to deduction and the NIF of the household employee.