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Form 100. Personal Income Tax Declaration 2023

10.8.19. Due to Social Security contributions for domestic employees

Amount

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

Requirements and conditions

  • That the total tax 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 may apply them in 2023 until the total amount of the deduction is exhausted, if applicable.

    When the entire 2020 deduction has not been exhausted in this year, the taxpayer may request, from the Junta de Castilla y León, the payment of the remaining amount to be applied.

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 you have chosen to request the aforementioned public aid and benefits granted by the Junta de Castilla y León and they have been granted, you will not have the right to apply this deduction.

Compatibility

In accordance with 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 "Concilia Bonus » considering that said aid is not aimed at subsidizing the same expenses as the regional deduction.

Completion

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

In the case of marriages under a community 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 fully attributed to the person listed as the employer.