For domestic help

Regulations: Art. 14 Text Recast of the provisions issued by the Autonomous Community of Andalusia regarding transferred taxes, approved by Legislative Decree 1/2018, of June 19.

Amount and maximum limit of the deduction

• 15 percent of the amount paid on behalf of the employer to Social Security corresponding to the annual contribution of an employee of the family home , which constitutes the habitual residence of the employer .

  For the purposes of the aforementioned deduction, the amount paid by the owner of the family home that is recorded as such in the General Treasury of Social Security will be taken into account, for affiliation in Andalusia to the Special System for Household Employees of the General Regime of the Social Security, provided that, on the date of tax accrual (normally, December 31), the requirements and other conditions set forth below are met.

• The maximum amount of the deduction may not exceed 250 euros.

Assumptions, requirements and other conditions for the application of the deduction

1. Spouses or de facto partners who meet the following conditions:

   • That the spouses or members of the de facto couple are mothers or fathers of children who are part of the family unit.

   • That both spouses or members of the common-law couple receive income from work or economic activities.

   • That the de facto couple is registered in the Registry of De facto Couples of the Autonomous Community of Andalusia.

   In this case, the person who owns the family home or his or her spouse or common-law partner may apply the deduction. One of the two members must apply the total deduction, but it cannot be prorated.

   For the purposes of this deduction, the owner of the family home is understood to be the person provided for in the regulations governing the special system of the general Social Security regime for household employees.

2. Single-parent families that meet the following condition:

   That the father or mother of the single-parent family receive income from work or economic activities.

   For the purposes of the deduction, a single-parent family is considered to be one formed by the mother or father and the children who live with one or the other and who meet any of the following requirements:

   • Minor children, with the exception of those who, with the consent of their parents, live independently of them.

   • Judicially incapacitated children of legal age subject to extended or rehabilitated parental authority.

   In this case, the deduction will be applied by the mother or father who owns the family home in the terms provided in the regulations governing the special system of the general Social Security regime for domestic employees.

   Both in the case of spouses or de facto partners and in the case of single-parent families, it must be recorded in box [ 0861 ] of Annex B .1 of the declaration of the Contribution Account Code of the special system of the general Social Security regime for domestic employees.

   Note: For the concept of single-parent family, article 4 of the Consolidated Text of the provisions issued by the Autonomous Community of Andalusia regarding transferred taxes, approved by Legislative Decree 1/2018, of June 19, provides the following:

   "For the purposes of this Law, in cases of legal separation or when there is no marital bond, the single-parent family will be considered to be that formed by the mother or father and the children who live with one or the other and who meet any of the following requirements:

   a) Minor children, with the exception of those who, with the consent of their parents, live independently of them.

   b) Legally incapacitated children of legal age subject to extended or rehabilitated parental authority."