10.15.9. For hiring indefinitely people affiliated with the Special System of Domestic Employees of the General Social Security Regime for the care of people
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In general:
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Amount
For hiring indefinitely people affiliated with the Special System for Domestic Employees of the General Social Security Regime to care for people: 50% of the contributions paid for contributions made during the tax period for the months on which the following requirements are met on the last day.
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Requirements
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That the taxpayer is responsible for:
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one or several persons under 5 years of age born, adopted or fostered who meet the coexistence and income requirements that give the right to the application of the minimum for descendants established in the state regulations regulating the tax.
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one or several ascending persons in a direct line, by consanguinity, affinity or adoption, over 75 years of age, or over 65 years of age if they are considered people with physical, organic or sensory disabilities with a degree equal to or greater than 65 %; or with cognitive, psychosocial, intellectual or developmental disabilities with a degree equal to or greater than 33 % and meet the coexistence and income requirements that give the right to the application of the minimum for ascendants established in the state regulations regulating the tax.
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That taxpayers carry out activities on their own account or on behalf of others for which they receive income from work or economic activities.
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That the sum of the general taxable base and the taxable base of the taxpayer's savings does not exceed 30,000 euros, in individual taxation, or 47,000 euros, in joint taxation.
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The limit of the deduction will be 660 euros if the taxpayer is responsible for a minor and 1,100 euros in the event that there are two or more minors or they are single-parent families.
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When the taxpayer is responsible for an ascendant, the limit will be 330 euros, increasing to 550 euros in the event that there are two or more.
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When two taxpayers are entitled to the application of this deduction, their limit will be prorated between them in equal parts.
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Limit
The full amount of the deduction will only be applicable to taxpayers whose sum of the general taxable base and the savings taxable base is less than 27,000 euros in individual taxation, or less than 44,000 euros, in joint taxation.
When the sum of the general taxable base and the taxable savings base is between 27,000 and 30,000 euros in individual taxation, or between 44,000 and 47,000 euros in joint taxation, the amounts and deduction limits will be the following:
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In individual taxation, the result of multiplying the amount or deduction limit by a percentage obtained from the application of the following formula: 100
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In joint taxation, the result of multiplying the amount or deduction limit by a percentage obtained by applying the following formula: 100
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For taxpayers who died before October 28:
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Amount
For hiring indefinitely people affiliated with the Special System for Domestic Employees of the General Social Security Regime to care for people: 50% of the contributions paid for contributions made during the tax period for the months on which the following requirements are met on the last day.
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Requirements
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That the taxpayer is responsible for:
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one or several persons under 5 years of age born, adopted or fostered who give the right to the application of the minimum by descendants.
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one or more ascending persons in a direct line, by consanguinity, affinity or adoption, over 75 years of age, or over 65 years of age if they are considered people with physical, organic or sensory disabilities with a degree equal to or greater than 65%; or with cognitive, psychosocial, intellectual or developmental disabilities with a degree equal to or greater than 33% and meet the coexistence and income requirements that give the right to the application of the minimum for ascendants established in the state regulations regulating the tax.
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That taxpayers carry out activities on their own account or on behalf of others for which they receive income from work or economic activities.
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That the sum of the general taxable base and the taxable base of the taxpayer's savings does not exceed 25,000 euros.
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The limit of the deduction will be 600 euros in the event that the taxpayer is responsible for a minor and 1,000 euros in the event that there are two or more minors or they are single-parent families.
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When the taxpayer is responsible for an ascendant, the limit will be 300 euros, increasing to 500 euros in the event that there are two or more.
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When two taxpayers are entitled to the application of this deduction, their limit will be prorated between them in equal parts.
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Limit
The full amount of the deduction will only be applicable to taxpayers whose sum of the general taxable base and the savings taxable base is less than 23,000 euros.
When the sum of the general taxable base and the savings taxable base is between 23,000 and 25,000 euros, the deduction limit will be the result of multiplying the amount or deduction limit by a percentage obtained by applying the following formula: 100
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Incompatibility
This deduction will be incompatible with the following deductions:
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For the amounts allocated, during the tax period, to non-occasional custody in daycare centers and early childhood education centers, of children or those in permanent foster care, children under 3 years of age.
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By reconciling work with family life.
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For ascendants over 75 years of age, and over 65 years of age who are people with disabilities.
Completion
It will record the amount of the contributions that, in accordance with the above, give the right to the deduction and the NIF of the employed person.
In section A) you will indicate the number of descendants who qualify for the deduction and the number of people who are entitled to it. If you are part of a single-parent family, you will check the box enabled for this purpose.
In section B) it will reflect the number of ascendants who qualify for the deduction and the number of people who are entitled to it.