For Social Security contributions for household employees

Regulations: Articles 5.2 and 10 Text Consolidated legal provisions of the Community of Castile and León on own and transferred taxes, approved by Legislative Decree 1/2013, of September 12.

Amount and requirements for applying the deduction

• 15 percent 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 .

  The maximum deduction limit applies to both individual and joint taxation.

  Note: Taxpayers entitled to the deduction must indicate the NIF of the employee in Annex B.3 of the declaration.

• The deduction will be applicable only for taxpayers who, on the date of accrual of the tax have a child under 4 years of age , to whom the "minimum per descendant" regulated in the regulations of IRPF is applicable.

  The contributions paid will be attributed entirely to the taxpayer who appears as the employer, except in the case of married couples under a community property regime, in which case they will be attributed to the spouses in equal parts.

• To apply this deduction the total taxable base (boxes [0435] and [0460] of the declaration) less the personal and family minimum (box [0520] of the declaration) cannot exceed the following amounts:

  • 18,900 euros in individual taxation.
  • 31,500 euros in joint taxation.
• In the event that the taxpayer does not have a sufficient autonomous integral quota to apply the total deduction in the tax period in which the right to it is generated, the amount not deducted may be applied in the three following tax periods until the total amount of the deduction exhausted, if applicable.

Attention : Taxpayers who have not exhausted the entire deduction, either in the tax period in which the right to it is generated or in the three following periods, may request payment of the amount that remains to be applied.