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Practical Income Manual 2022.

For domestic help

Regulations: Art. 19 and 4 Law 5/2021, of October 20, on Assigned Taxes of the Autonomous Community of Andalusia

Amount and maximum limit of the deduction

  • The 20 percent of the amount paid in the tax period on behalf of the employer to the Social Security corresponding to the annual contribution of an employee or 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.

    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.

    Note: In all cases (spouses or de facto partners or taxpayers aged 75 years or older), it must be stated in box [ 0861 ] of Annex B.1 of the declaration. Contribution Account Code of the special system of the general Social Security regime for Domestic Employees.

  • The maximum amount of the deduction may not exceed 500 euros.

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

  1. That the person who owns the family home, or, where applicable, his or her spouse or partner registered in the Registry of Common-law Couples of the Autonomous Community of Andalusia or in similar registries of other public administrations, meets the following conditions:

    • That the person who owns the family home, or, where applicable, their spouse or partner, are mothers or fathers of children who entitle them to the minimum for descendants .

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

    In the case of spouses or members of the couple registered in the Registry of Common-law Couples of the Autonomous Community of Andalusia or in similar registries of other Public Administrations, the deduction may be applied indistinctly the owner of the family home or his or her spouse or de facto partner.

  2. That the person who owns the family home, or, where applicable, his or her spouse or partner registered in the Registry of Common-law Couples of the Autonomous Community of Andalusia or in similar registries of other Public Administrations, is of age equal to or greater than 75 years. .

    It is enough that the requirement of having an age equal to or greater than 75 years is met by one of the spouses or members of the common-law couple so that the deduction can be applied by any of them .

Incompatibility

Taxpayers who have applied the deduction "For assistance to people with disabilities" who require help from third parties will not have the right to apply this deduction, when the same employed person gives the right to the application of both deductions.