Skip to main content
Practical manual for Income Tax 2022.

For domestic help

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

Amount and maximum limit of the deduction

  • 20 percent of the amount paid in the tax period on behalf of the employer to Social Security corresponding to the annual contribution of an 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 head of the family home who is registered as such in the General Treasury of Social Security, for affiliation in Andalusia to the Special System for Household Employees of the General Social Security Regime, will be taken into account, provided that, on the date of accrual of the tax (normally, December 31), the requirements and other conditions set out below are met.

    For the purposes of this deduction, the head 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 common-law partners or taxpayers aged 75 or over), the Contribution Account Code of the special system of the general Social Security regime for Household Employees must be entered in box [ 0861 ] of Annex B.1 of the declaration.

  • 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 is the head of the family home, or, where applicable, his or her spouse or partner registered in the Registry of De Facto Couples of the Autonomous Community of Andalusia or in similar registries of other public administrations, meets the following conditions:

    • That the person who is the head of the family home, or, where applicable, his or her spouse or partner, is a mother or father of children who are entitled 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 a couple registered in the Registry of De Facto Couples of the Autonomous Community of Andalusia or in similar registries of other Public Administrations, the deduction may be applied interchangeably the head of the family home or his her spouse or de facto partner.

  2. That the person who is the head of 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 75 years of age or older.

    It is enough that the requirement of being 75 years of age or older is met by one of the spouses or members of the de facto couple so that the deduction can be applied by either of them.

Incompatibility

Taxpayers who have applied the deduction "For assistance to persons with disabilities" who require help from third parties will not be entitled to apply this deduction, when the same employee gives the right to apply both deductions.