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Form 100. Personal Income Tax Return 2023

10.12.12 For the care of children under three years of age, dependent elderly people and people with disabilities

Amount

Taxpayers who employ a person for whom contributions are made for the Special System for Domestic Employees of the General Social Security Regime may deduct 25% of the contributions paid for such contributions, with a deduction limit of ## 463.95 euros annually.

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

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 applies.

    2. That the taxpayer lives with an ascendant, descendant, second-degree blood relative, or spouse, in all cases over 65 years of age, who has been recognized as having one of the degrees of dependency provided for in article 26 of Law 39/2006, of December 14, on the Promotion of Personal Autonomy and Care for People in Situations of Dependency.

    3. That the taxpayer lives with an ascendant, descendant, second-degree blood relative, or spouse who has been recognized as having a disability equal to or greater than 33%.

    4. That the taxpayer has been recognized as having one 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 ascendants and descendants for whom the taxpayer is entitled to apply the minimum for ascendants and descendants will be taken into consideration, as well as the spouse and collateral relatives up to the second degree of kinship by blood who live with the taxpayer for more than 183 days of the tax period and provided that 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 of a family home, and have one or more persons employed and paying contributions to the Special System for Household Employees of the General Social Security Regime during the period in which the deduction is to be applied. Likewise, the person or persons hired will be required to provide services to the head of the family home for at least 40 hours per month.

  3. In the event that the deduction is applied due to the circumstance indicated in the letter to the taxpayer employer and, where applicable, the other parent of the child under 3 years of age for whom the minimum for descendants applies, must carry out an activity as self-employed or employed by another for which they are registered in the corresponding Social Security or mutual fund 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 event that the deduction is applied 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 with the corresponding Social Security or mutual insurance scheme 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 Regimes of Social Security or by the Regime of Passive Classes of the State, or benefits similar to those previously recognized to professionals not integrated into the special Social Security regime for self-employed workers or freelancers by social welfare mutual societies that act as alternatives to the aforementioned special Social Security regime, provided that these are benefits for situations identical to those provided for the corresponding Social Security pension.

    The provisions of this point 4. It will not be payable when the deduction is applied by the taxpayer who has been recognized as having 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 (as 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 joint tax regime and whether or not they are required to file a return.

    If the family unit is single-parent or non-conjugal, all members of the family unit that theoretically correspond 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 tax regime and whether or not they are required to file a return.

Completion

If the sum of the general and savings tax bases of all 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, he/she is not entitled to the deduction and therefore should not enter data in this window. S if this is not your case you will enter the amounts contributed to Social Security that give you the right to the deduction, you will indicate 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.