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Practical Income Manual 2021.

For expenses for hiring personnel to care for family members affected by Covid-19

Regulations: First transitional provision. One Law 2/2021, of January 29, on Fiscal and Administrative Measures for the year 2021 ( BOR February 1, 2021) of the Autonomous Community of La Rioja.

Note: This deduction is only applicable in fiscal years 2020, 2021 and 2022.

Please note that the single transitional provision of Law 7/2021, of December 27, on fiscal and administrative measures for the year 2022. has extended the application of this deduction, initially planned only for 2020 and 2021, to the year 2022.

Amount and limit of the deduction

  • 15 percent of the amounts paid in the tax period for the hiring of personnel to care for ascendants or descendants affected by Covid-19:

    • as a consequence of their positive result in Covid-19 tests since March 14, 2020 inclusive or

    • for having remained in quarantine from the end of the state of alarm onwards.

    You will be entitled to a deduction for all amounts paid from the moment any of these situations occur.

  • The amount of the deduction may not exceed 300 euros per taxpayer.

Requirements and other conditions for the application of the deduction

  • That the taxpayer carries out a work activity, self-employed or employed, outside the family home, at least during the period in which the personnel assigned to care for his or her family member are hired.

    If the parents carry out an activity outside the family home only during part of the period in which the personnel assigned to their care are hired, the deduction may be applied for the amounts paid during the part of the period in which the requirement of carrying out an activity.

    For the requirement to carry out an activity as an employee to be considered fulfilled, it is necessary that the activity be remunerated. In the case of self-employed activity, it is necessary that - by any means of proof - the exercise of said activity be demonstrated.

    The requirement to carry out an activity on one's own account is understood to be fulfilled when it is carried out through an entity under the income attribution regime.

  • That the existence of a person with an employment contract and registration with Social Security in the heading corresponding to Household Employees-Family Caregiver or similar for the care of minors or elderly people be proven.


    1. The taxpayer with the right to apply the deduction will be the one who has hired the staff to care for family members, pays the expenses and who is registered with Social Security as the owner of the family home (unless the staff has been hired through a company).

    2. In the case of spouses (or members of a couple), if both have hired personnel to care for family members (simultaneously or successively) and meet the requirements of working or carrying out an activity outside the family home and having the right to the minimum for descendants , both will have the right to apply the deduction for the amounts they pay.

    Note: Taxpayers entitled to the deduction must record the NIF of the person or persons employed to care for family members affected by Covid-19, in box [1168] of Annex B .6 of the declaration.

  • Said contract must have been carried out in the period from March 14, 2020 inclusive, as a consequence of the positive result in Covid-19 tests of the ascendants or descendants from that same date or due to their quarantine from the end. from alarm status onwards.

  • That there is a minimum right for ascendants or descendants in the personal income tax return of the people for whose care the aforementioned personnel is hired.

  • It must be proven, in any way possible, that the ascendant or descendant has tested positive for Covid-19 or has been subject to confinement due to contact with people or groups at risk.

Remember: This measure will apply to contracts formalized on or after March 14, 2020.