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Form 100. Personal Income Tax Declaration 2022

10.1.9. For domestic help

Amount

The person who owns the family home, provided that it constitutes his or her habitual residence, and that it is recorded in the General Treasury of Social Security for affiliation in Andalusia to the Special System of the General Regime of Social Security for Household Employees, may deduct the 20% of the amount paid to Social Security corresponding to the annual contribution of an employee in the part that corresponds to the fixed contribution on behalf of the employer, with a maximum limit of 500 euros annually.

The owner of the family home will be understood as the one provided for in the regulations governing the Special Social Security Regime for Domestic Employees and the habitual residence will be understood as the one that meets the requirements set forth in the Personal Income Tax regulations.

Requirements

Any of the following requirements must be met on the date of accrual of the Tax:

  1. That the person who owns the family home, or, where applicable, his or her spouse or partner registered in the Registry of Common-law Couples of the Autonomous Community of Andalusia or in similar registries of other public Administrations, is the mother or father of children who qualify to a minimum for descendants and receive income from work or economic activities.

    In the case of spouses or members of the couple registered in the Registry of Common-law Couples of the Autonomous Community of Andalusia or in similar registries of other Public Administrations, both must receive income from work or economic activities.

  2. That the person who owns the family home, or, where applicable, his or her spouse or partner registered in the Registry of Common-law Couples of the Autonomous Community of Andalusia or in similar registries of other public Administrations, is of age equal to or greater than 75 years. .

  3. In the case of spouses or members of the couple registered in the Registry of Common-law Couples of the Autonomous Community of Andalusia or in similar registries of other public Administrations, the deduction may be applied without distinction to the owner of the family home or his or her spouse or partner. in fact.

Incompatibility

This deduction will be incompatible with the deduction "For assistance to people with disabilities" who need help from third parties when it is the same employed person who gives the right to the application of both deductions.

Completion

You must indicate:

  • The amounts paid to Social Security corresponding to the annual contribution of an employee in the part that corresponds to the fixed contribution on behalf of the employer.

  • The employer's Contribution Account Code.