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Form 100. Personal Income Tax Declaration 2023

10.12.12 For caring for children under three years of age, dependent elderly people and people with disabilities

Amount

Taxpayers who have hired a person for whom contributions are made through the Special System for Domestic Employees of the General Social Security Regime may deduct 25% of the contributions s paid by such contributions, with the deduction limit of 463.95 euros per year.

In the case of taxpayers who are owners of a large family, the deduction will be 40% of the contributions paid , with the deduction limit of 618.60 euros annually.

Requirements and conditions

  1. The deduction will be applicable for contributions corresponding to the months of the tax period in which any of the following circumstances occur:

    1. That the taxpayer has at least one child under 3 years of age for whom the minimum for descendants is applied.

    2. That the taxpayer lives with an ascendant, descendant, collateral by second degree consanguinity, or spouse, in all cases over 65 years of age, who has recognized one of the degrees of dependency provided for in article 26 of Law 39/ 2006, of December 14, on Promotion of Personal Autonomy and Care for people in a situation of dependency.

    3. That the taxpayer lives with an ascendant, descendant, collateral by second-degree consanguinity, or spouse who has a recognized degree of disability equal to or greater than 33%.

    4. That the taxpayer has recognized any of the degrees of dependency or disability referred to in letters b and c above.

    For the purposes of the provisions of letters b. and c. Only the ascendants and descendants for whom the taxpayer has the right to apply the minimum for ascendants and descendants will be taken into consideration, as well as the spouse and collateral members up to the second degree of kinship by consanguinity who live with the taxpayer for more than 183 years. days of the tax period and as long as they do not have annual income, excluding exempt income, greater than 8,000 euros.

  2. The taxpayer must be registered with Social Security as the employer who owns a family home, have hired and contribute to one or more people through the Special System for Household Employees of the General Social Security Regime during the period in which the intends to apply the deduction. Likewise, it will be necessary for the person or persons hired to provide services for the owner of the family home for at least 40 hours per month.

  3. In the case of applying the deduction for the circumstance indicated in the letter, the employer taxpayer and, where applicable, the other parent of the child under 3 years of age for whom the minimum for descendants is applied, must carry out an activity on their own. own or third party for which they are registered in the corresponding Social Security or mutual insurance regime, for at least 183 days within the tax period.

    If the taxpayer has children under 3 years of age with different parents, the deduction may be applied when the requirement indicated in the previous paragraph is met with respect to any of them.

  4. In the case of applying the deduction due to the circumstances indicated in letters b. and c.  from point 1. The employer taxpayer must be in one of the following situations:

    • Carry out an activity on your own or as an employee for which you are registered in the corresponding Social Security or mutual insurance regime, for at least 183 days within the tax period.

    • Receive contributory and assistance benefits from the unemployment protection system, pensions paid by the General Regime and the special Social Security Regimes or by the State Passive Classes Regime, or benefits analogous to the previous ones recognized for professionals not integrated into the system. special Social Security regime for self-employed or self-employed workers by social security mutual societies that act as alternatives to the aforementioned special Social Security regime, provided that they are benefits for situations identical to those provided for the corresponding pension. Social Security.

    The provisions of this point 4. It will not be required when the deduction is applied by the taxpayer who has recognized the degree of dependency or disability indicated above.

  5. That the sum of the general tax base and the taxpayer's savings, together with that corresponding to the entire family unit, does not exceed the amount of multiplying the number of members of said family unit by 30,930 euros.

    If it is a conjugal family unit (those regulated in article 82.1.1 of the Personal Income Tax Law), all members of the family unit integrated into it will be counted, regardless of whether or not they opt for the tax regime. joint and whether or not they are required to submit a declaration.

    If it is a single-parent or non-marital family unit, all members of the family unit that theoretically corresponds to each taxpayer must be taken into account, in accordance with the provisions of article 82.1.2 of the Personal Income Tax Law, regardless of whether or not they choose to pay taxes under the joint taxation regime and whether or not they are required to file a return.

Completion

If the sum of the general tax bases and the savings of all the members of the family unit of which the taxpayer may be a part, exceeds the result of multiplying 30.9300 euros by the number of them, they are not entitled to the deduction so it should not reflect data in this window. S if this is not your case will record the amounts contributed to Social Security that give the right to the deduction, it will reflect the number of members of your family unit and, if you are part of a large family, you will check the box enabled for this purpose.