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Form 100. Personal Income Tax Return 2023

10.8.19. Due to Social Security contributions for domestic employees

Amount

Taxpayers who, on the date the tax becomes due, have a child under 4 years of age, to whom the "minimum per descendant" applies, may deduct 15% of the amounts paid by them in the tax period for Social Security contributions of a worker included in the Special System for Household Employees of the General Social Security Regime with a maximum limit of 300 euros both in individual taxation and in joint taxation.

Requirements and conditions

  • That the total taxable base, less the personal and family minimum, does not exceed the amount of 18,900 euros in individual taxation and 31,500 euros in joint taxation.

  • Taxpayers who had amounts generated in 2020, 2021 and 2022 pending application at the beginning of this year will be able to apply them in 2023 until the total amount of the deduction is exhausted, if applicable.

    If the entire deduction for 2020 has not been exhausted in this fiscal year, the taxpayer may request payment of the amount remaining to be applied from the Regional Government of Castilla y León.

Incompatibility

This deduction is incompatible with the receipt of public aid and benefits granted by the Junta de Castilla y León of a similar nature.

In the event that the aforementioned public aid and benefits granted by the Junta de Castilla y León have been requested and have been granted, there will be no right to apply this deduction.

Compatibility

According to the criteria communicated by the Junta de Castilla y León, this deduction is compatible with the aid regulated in ORDER FAM/882/2021, of July 12, which approves the regulatory bases for the granting of the "Bono Concilia" considering that said aid is not intended to subsidize the same expenses as the regional deduction.

Completion

The amount of the contributions paid to Social Security and the NIF of the household employee will be indicated.

In the case of married couples under a community property regime, the contributions paid to Social Security by the domestic employee will be attributed to the spouses in equal parts. In any other case, the contributions paid will be attributed entirely to the person listed as the employer.