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Practical manual for Income Tax 2023.

Due to Social Security contributions for domestic employees

Regulations: Articles 5.2 and 10 Text Consolidated legal provisions of the Community of Castile and Leon on own and transferred taxes, approved by Legislative Decree 1/2013, of September 12

Amount of deduction

  • 15% of the amounts paid by them in the tax period for Social Security contributions of a worker included in the Special System for Household Employees of the General Social Security Regime

  • The maximum limit of the deduction is 300 euros .

    The maximum deduction limit applies to both individual and joint taxation.

Note: Taxpayers entitled to the deduction must indicate the NIF of the employee in Annex B.4 of the declaration.

Requirements and conditions for the application of the deduction

  • The deduction will be applicable only for taxpayers who, on the date of accrual of the tax have a child under 4 years of age , to whom the minimum for descendants regulated in the IRPF regulations applies.

    The contributions paid will be attributed entirely to the taxpayer who appears as the employer, except in the case of married couples under a community property regime, in which case they will be attributed to the spouses in equal parts.

  • To apply this deduction the total taxable base (boxes [0435] and [0460] of the declaration) less the personal and family minimum (box [0520] of the declaration) cannot exceed the following amounts:

    • - 18,900 euros in individual taxation.

    • - 31,500 euros in joint taxation.

  • The taxpayer will not be entitled to apply this deduction if he or she has chosen to request public aid and benefits granted by the Junta de Castilla y León of a similar nature for the care of minor children and they have been granted.

    For this purpose, it is noted this deduction compatible with the receipt of aid regulated in ORDER FAM/882/2021, of July 12, approving the regulatory bases for granting 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 a similar nature, in accordance with the criteria submitted by the Autonomous Community.

Outstanding balances generated in fiscal years 2020, 2021 and 2022

Taxpayers who in the 3 years mentioned had the right to apply this deduction and had not had a sufficient autonomous integral quota to apply the total amount generated by said deduction will retain the right to apply the amount not deducted in the following three consecutive tax periods until exhausting, where applicable, the total amount of the deduction.

Therefore, in the declaration of IRPF for the year 2023, the possibility of applying the amount generated in the year 2020 and not deducted ends, being able, where appropriate, as indicated in the following paragraph, to request the Junta de Castilla y León to pay 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, dated August 24 ( BOCyL of September 1), to pay the amount that remains to be applied.