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Practical guide to 2021 Income Tax.

For the performance by one of the spouses of the family unit of unpaid household chores

Regulations: Art. 4.Uno.i), Four and Fifth Act 13/1997, of 23 December, regulating the autonomous tranche of Personal Income Tax and other taxes assigned, of the Valencian Community.

Amount of the deduction

153 Euros.

For the purposes of applying this deduction, it is understood that one of the spouses carries out unpaid work in the home when in a unit family member made up of both spouses who are not legally separated and, if any, by the minor children, except for those who, with the consent of their parents, live independently of them, and for children of legal age who are legally incapacitated subject to extended or renewed parental authority, only one of its members receives full income from work or economic activities.

Requirements and other conditions for applying the deduction

  • That the sum of the general net tax bases and the savings of the family unit, boxes [ 0500 ] and [ 0510 ] of the tax return, does not exceed 25,000 euros .

  • That none of the members of the family unit obtains capital gains, full income from the capital movable or immovable, which, as a whole, exceeds 357 euros, nor are imputed to real estate income.

  • The spouses have two or more descendants who give entitlement to the corresponding reduction as a minimum for descendants established by the state regulation on Personal Income Tax.

Note: Once the above requirements have been met, this deduction may be applied to the joint declaration of the family unit. In the event that members of the family unit present individual tax returns, this deduction may only be applied in their tax return by the spouse who does not obtain income.

Quantitative limits of the deduction

  • The full amount of the deduction will only be applied in cases where the sum of the net tax bases of the family unit is less than 23,000 euros.

  • When the sum of the net tax bases of the family unit is between 23,000 and 25,000 euros, the deduction amount will be the result of multiplying the amount or deduction limit by a percentage obtained from the application of the following formula:

    100 × (1-The coefficient resulting from dividing by 2,000 the difference between the sum of the general net tax base and the taxpayer's savings and 23,000)