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Form 100. Personal Income Tax Declaration 2021

10.15.9. Due to the performance by one of the spouses of the family unit of unpaid work at home

Amount

153 euros for the performance by one of the spouses of the family unit of unpaid work at home.

It is understood that one of the spouses performs unpaid work at home when in a family unit made up of both spouses who are not legally separated and, if there are any, minor children, with the exception of those who, with the consent of their parents, live independently of them, and for adult children who are judicially incapacitated and subject to extended or rehabilitated parental authority, only one of its members receives full income from work or economic activities.

Requirements

  1. That one of the spouses of the family unit performs unpaid work at home.

    It will be understood that one of the spouses performs these tasks when within the 1 type of family unit only one of its members receives income from work or economic activities.

  2. That the sum of the liquidated bases of the family unit does not exceed the amount of 25,000 euros.

  3. That none of the members of the family unit obtain capital gains, full returns on movable or real estate capital, which, together, exceed 357 euros, nor be imputed real estate income.

  4. That they have two or more descendants that give the right to the minimum for descendants.

  5. In the case of individual taxation, the deduction will correspond to the spouse who performs unpaid work in the home, and the taxable base limit will be calculated by adding the taxable bases of the different members of the family unit.

    As long as the established requirements are met, this deduction may be applied in the joint return of the family unit. In the event that the members of the family unit file individual returns, this deduction can only be applied in their return by the spouse who does not obtain income.

Limit

The full amount of the deduction will only be applied in cases in which the sums of the taxable bases of the family unit are less than 23,000 euros.

When the sum of the taxable bases of the family unit is between 23,000 and 25,000 euros, the amount of the deduction will be the result of multiplying the amount or deduction limit by a percentage obtained by applying the following formula: 100

Completion

This deduction is calculated and applied by the program.