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, of September 12
Deduction amount
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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
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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
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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 for descendants applies regulated in the Personal Income Tax regulations.
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.
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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:
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The taxpayer will not have the right to apply this deduction when they have chosen to request public aid and benefits granted by the Junta de Castilla y León of a similar nature due to the care of minor children and they have been granted.
To this end, the compatibility of this deduction with the receipt of the aid regulated in ORDER FAM/882/2021, of July 12, which approves the regulatory bases for the granting of the "Concilia Bonus" to families in Castilla y León for the reconciliation of personal, family and work life in the care of children from zero to three years of age, as it does not present an analogous nature, in accordance with the criteria sent by the Autonomous Community.
Balances pending application generated in the years 2020, 2021 and 2022
Taxpayers who in the 3 aforementioned years would have had the right to apply this deduction and would have lacked a full regional quota sufficient to apply the total amount generated by said deduction will retain the right to apply the amount not deducted in the three subsequent consecutive tax periods until the total amount of the deduction has been exhausted, if applicable.
Therefore, in the personal income tax return for fiscal year 2023, the possibility of applying the amount generated in fiscal year 2020 and not deducted ends, and may, where appropriate, as indicated in the following paragraph, request from the Junta de Castilla y León the payment of the amount that remains to be applied.
If the entire deduction is not finally applied, they may request the Junta de Castilla y León, in accordance with the procedure established in Order EYH /706/2015, of August 24 ( BOCyL of September 1), the payment of the remaining amount to apply.