10.13.12. For conciliation. Ancestors over 65 years old

Amount

20% of the contributions paid by the taxpayer for contributions to the Special System for Domestic Employees of the General Social Security Regime with a limit of 400 euros per year .

Requirements

That the taxpayer has hired a person to care for or look after individuals over 65 years of age who are in their care and for whom the minimum amount for ascendants applies.
That the taxpayer is registered with Social Security as the employer of a family home, and that one or more persons are employed and contribute to the Special System for Household Employees of the General Social Security Regime during the period in which the deduction is to be applied.
The contributions to be taken into account are those paid from the moment the ascendant turns 65.
That the sum of the taxpayer's general tax base and savings tax base does not exceed 34,000 euros.
That the taxpayer receives income from work or economic activities.
The taxpayer may apply this deduction and the "For reconciliation" deduction. Minor descendants" provided that different people have been hired to perform the functions, with a maximum total limit in that case of 800 euros per year.

Completion

It will record the amount of the contributions paid that give rise to the deduction and the Social Security contribution account.