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Practical manual for Income Tax 2020.

For conciliation

Regulations: Art. 1. Once Text Consolidated version of the legal provisions in force in the Region of Murcia on Transferred Taxes, approved by Legislative Decree 1/2010, of November 5.

Amount and maximum limits of the deduction

  • 20% of the contributions paid by the taxpayer to the Special System for Household Employees of the General Social Security Regime, when they have hired a person to care for or look after minor children for reasons of conciliation.

  • The maximum limit of the deduction is 400 euros .

Requirements and other conditions for the application of the deduction

  • That the taxpayer has at least one child under 12 years of age for whom he is entitled to apply the minimum for descendants .

    However, the deduction is also applicable in cases of guardianship and foster care.

    Attention : The deduction will be applicable for contributions made in the months of the tax period in which the taxpayer has at least one child or foster child or ward under 12 years of age for whom the minimum for descendants applies.

  • 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.
  • That when the deduction is applicable for expenses of a person employed in the home, this person is registered in the Special System for Household Employees of the General Social Security Regime.

  • That the head of the family home and, where applicable, his/her spouse or common-law partner, are mothers or fathers of children who are part of the family unit .

    For the purposes of defining the concept of family unit for the application of the deduction, it should be noted that this is understood as “the cohabitation unit” on the date of accrual of the tax. In this regard, see the final table for the criteria for applying the deduction according to the different cohabitation units.

  • That the sum of the general and savings tax bases , sum of boxes [0435] and [0460] of the declaration, must not exceed the amount of 34,000 euros , in the family unit.

  • That the head of the family home and, where applicable, the spouse or common-law partner who are part of the family unit, receive income from work or economic activities .

Clarifications:

For the purposes of applying the deduction, the following assumptions must be taken into account, based on the requirements indicated above:

  1. In the case of married taxpayers the deduction may be applied, provided that the taxable bases of both spouses do not exceed 34,000 euros, additionally requiring that both obtain income from work or economic activities.
  2. In the case of de facto couples , the deduction may be applied by the parent who is the employer of the family home, regardless of whether they file taxes individually or jointly, provided that both members of the couple obtain income from work or economic activities and that the sum of the total taxable bases of both does not exceed 34,000 euros, so that the deduction will be applied under the same terms as for married couples.
  3. In the case of separated or divorced parents who have joint custody of their children , the deduction may be applied by the parent (or parents, taking into account that both could appear as employers in the Social Security as they live in different households) who appear as the employers of the family household, regardless of whether they file taxes individually or jointly, provided that the parent in question (and, where applicable, his or her spouse or de facto partner) obtains income from work or economic activities and that his or her total taxable income (or that of the family unit of which he or she is a part) does not exceed 34,000 euros.
  4. In the case of married taxpayers who have died during year they may apply the deduction by being part of a cohabitation unit with their spouse on the date of death, provided that both have obtained income from work or economic activities and that the sum of the total taxable bases of both does not exceed 34,000 euros. The same criteria would apply if the deceased were part of a de facto couple.
  5. In the case of unmarried taxpayers (widowed, separated, divorced or single) who have sole custody of their children the deduction will be applicable if they appear as the employer of the family home, regardless of whether they pay taxes individually or jointly, provided that they obtain income from work or economic activities and that their total taxable base does not exceed 34,000 euros.
  6. In the case of unmarried taxpayers with descendants other than children who appear as employers of the family home, they may apply the deduction in accordance with the criteria of the previous letters that are applicable.