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Practical Income Manual 2021.

For conciliation

Regulations: Art. 1. Eleven Text Recast of the legal provisions in force in the Region of Murcia regarding Assigned Taxes, approved by Legislative Decree 1/2010, of November 5.

Amount and maximum limits of the deduction

  • 20 percent of the fees paid by the taxpayer for contributions to the Special System for Domestic Employees of the General Social Security Regime, when they have hired a person to care for or care for descendants minors for conciliation reasons.

  • 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 or she has the right 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 or ward child under 12 years of age for whom the minimum for descendants is applied.

  • That the taxpayer must be registered with Social Security as the employer who owns a family home, and have hired and contributed to one or more people through the Special System for Household Employees of the General Security Regime Social during the period in which the deduction is intended to be applied.

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

  • That the owner of the family home and, where applicable, his or her spouse or de facto partner, are mothers or fathers of children who are part of the family unit .

    For the purposes of delimiting the concept of family unit for the application of the deduction, keep in mind that this is understood to be “the cohabitation unit” on the date of accrual of the tax. 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 the boxes [0435] and [0460] of the declaration, must not exceed the amount of 34,000 euros , in the family unit .

  • That the owner 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 .

Precisions:

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 tax 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 appears as the employer who owns the family home, regardless of whether he or she pays taxes individually or jointly, as long as both members of the family the couple obtain income from work or economic activities and that the sum of the total tax bases of both does not exceed 34,000 euros, so the deduction will be applied in 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 Social Security when living in different homes) who appear as employers of the family home, regardless of whether they pay taxes individually or jointly, as long as the parent in question (and, where applicable, his or her spouse or de facto partner) obtains income from work or economic activities and that their total tax base (or that of the family unit of which they are part) does not exceed 34,000 euros.

  4. In the case of married taxpayers who have died during year they may apply the deduction when they are 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 tax bases of both does not exceed 34,000 euros. The same criterion would be followed if the deceased was part of a de facto couple.

  5. In the case of unmarried taxpayers (widowed, separated, divorced or single) who have exclusive custody of their children the deduction will be applicable if they appear as the employer who owns the family home independently that they are taxed individually or jointly, provided that they obtain income from work or economic activities and that their total tax base does not exceed 34,000 euros.

  6. In the case of unmarried taxpayers with descendants other than the children who appear as employers who own the family home, they may apply the deduction according to the criteria of the previous letters that are applicable.