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Form 100. Personal Income Tax Return 2023

10.1.9. For domestic help

Amount

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

The owner of the family home shall be understood to be the person provided for in the regulations governing the Special Social Security Regime for Domestic Employees, and the habitual residence shall be the person who meets the requirements provided for 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 is the head of 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 entitle him or her to the minimum for descendants and receives income from work or economic activities.

    In the case of spouses or members of a 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 is the head of the family home, or, where applicable, his or her spouse or partner registered in the Registry of De Facto Couples of the Autonomous Community of Andalusia or in similar registries of other public administrations, is 75 years of age or older.

  3. In the case of spouses or members of a couple registered in the Registry of De Facto Couples of the Autonomous Community of Andalusia or in similar registries of other public administrations, the deduction may be applied regardless of the head of the family home or his or her spouse or de facto partner.

Incompatibility

This deduction will be incompatible with the deduction "For assistance to persons with disabilities" who need help from third parties when it is the same employee who entitles the person 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 fee on behalf of the employer.

  • The employer's Contribution Account Code.