For care of children under 3 years of age

Regulations: Articles 11 bis and 18.2 Text Recast of the legal provisions of the Community of Madrid regarding taxes transferred by the State, approved by Legislative Decree 1/2010, of October 21

Amount and maximum limit of the deduction

20 percent of the contributions paid by the taxpayer for contributions to the Special System for Domestic Employees of the General Social Security Regime, with the deduction limit of 400 euros annually.
30 percent of the fees paid for contributions to the Special System for Domestic Employees of the General Social Security Regime, in the case of taxpayers who own a large family with deduction limit of 500 euros per year .

Note: The deduction will be applicable for contributions made in the months of the tax period in which the taxpayer has at least one child under 3 years of age for whom the minimum for descendants is applied. For this purpose, the contributions made for the month in which the child turns three years old, as well as, where applicable, the death of the child occurs, will be computed as the deduction base, but not the following months.

Requirements for applying the deduction

Taxpayer must be registered with Social Security as the employer who owns a family home, have hired and contribute to one or more people through the Special System for Household Employees of the General Social Security Regime during the period in which the deduction is intended to be applied.

Likewise, it will be necessary for the person or persons hired to provide services for the owner of the family home for at least 40 hours per month.
The employer taxpayer and, where applicable, the other parent of the child under 3 years of age for whom the minimum for descendants is applied, must carry out a self-employed or self-employed activity for which they are registered in the corresponding Social Security or mutual insurance regime, for at least 183 days within the tax period .

If the taxpayer has children under 3 years of age with different parents, the deduction may be applied when the requirement indicated in the previous paragraph is met with respect to any of them.
That the sum of the taxpayer's general tax base and savings, together with that corresponding to the rest of the members of his family unit , sum of the squares [0435] and [0460] declaration , does not exceed the amount in euros corresponding to multiplying by 30,000 the number of members of said family unit .

For the purposes of applying the deduction, the tax base of your family unit will be taken into account, in an aggregate manner, regardless of the existence or not of the obligation to declare. In the case of joint taxation, the tax base of said declaration will be taken into account for the purposes of the established limit.