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Practical Income Manual 2021.

Due to Social Security contributions for domestic employees

Regulations: Articles 5.2 and 10 Text Recast of the legal provisions of the Community of Castilla y León regarding own and assigned taxes, approved by Legislative Decree 1/ 2013, September 12.

Deduction amount

  • 15 percent of the amounts paid by them in the tax period for the Social Security contributions of a worker included in the Special System for Domestic Employees of the General Social Security Regime

  • The maximum limit of the deduction is 300 euros.

    The maximum limit of the deduction operates in both individual and joint taxation.

Note: Taxpayers entitled to the deduction must record the NIF of the person employed in Annex B.4 of the declaration.

Requirements and conditions for the application of the deduction

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

    The contributions paid will be fully attributed to the taxpayer who appears as the employer, except in the case of marriages under a community regime, in which case they will be attributed to the spouses in equal shares.

  • To apply this deduction the total tax base (boxes [0435] and [0460] of the declaration) minus 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 sufficient full autonomous 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 tax periods following until the total amount of the deduction is exhausted, if applicable.

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