For caring for children under 3 years of age, dependent elderly people and people with disabilities

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

25 percent of the fees paid by the taxpayer for contributions to the Special System for Domestic Employees of the General Social Security Regime, with the deduction limit of 463 .95 euros annually.
40 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 have a large family, with the deduction limit of 618.60 euros per year .

Requirements and other conditions for the application of the deduction

Circumstances that must occur to apply the deduction:

The deduction will be applicable for the contributions corresponding to the months of the tax period in which any of the following circumstances occur:

That the taxpayer has at least one child under 3 years of age for whom the minimum for descendants applies.

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.
That the taxpayer cohabits with an ascendant, descendant, collateral by second-degree consanguinity, or spouse, in all cases over 65 years of age , who has recognized any of the degrees of dependency provided for in article 26 of Law 39/2006, of December 14, on the Promotion of Personal Autonomy and Care for people in a situation of dependency .
That the taxpayer cohabits with an ascendant, descendant, collateral by second-degree consanguinity, or spouse who has a recognized degree of physical, mental or disability. sensory equal to or greater than 33 per 100 .

For the purposes of the provisions of this letter c), a degree of disability equal to or greater than 33 percent will be considered accredited in the case of Social Security pensioners who have a recognized permanent total, absolute or severe disability pension. and in the case of pensioners from passive classes who have a recognized retirement or retirement pension due to permanent incapacity for service or uselessness. Likewise, a degree of disability equal to or greater than 65 percent will be considered accredited, in the case of people whose disability is declared judicially, even if it does not reach said degree.

For the purposes of the provisions of letters b) and c), only the ascendants and descendants for whom the taxpayer is entitled to the application of the minimum for ascendants and descendants, as well as the spouse and collaterals up to the second degree, will be taken into consideration. of blood relationship who live with the taxpayer for more than 183 days of the tax period and do not have annual income, excluding exempt income, exceeding 8,000 euros.
That the taxpayer has recognized any of the degrees of dependency or disability referred to in letters b) and c) above.

General requirements when any of the circumstances a), b), c) or d) occur

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.
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 cells [0435] and [0460] of declaration , does not exceed the amount in euros corresponding to multiplying the number of members of said family unit by 30,930.

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.

Additional requirements in the case of applying the deduction due to the circumstance indicated in letter a) above.

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 activity or third party 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.

Additional requirements in the case of applying the deduction due to the circumstances indicated in letters b) or c)

The taxpayer employer must be in one of the following situations :

Carry out a activity on your own or as an employee for which you are registered in the corresponding Social Security or mutual insurance regime, for at least 183 days within the tax period.
Receive contributory and assistance benefits from the unemployment protection system, pensions paid by the General Regime and the special Social Security Regimes or by the State Passive Classes Regime, or benefits similar to the above recognized to professionals not integrated into the special Social Security regime for self-employed or self-employed workers by social security mutual societies that act as alternatives to the special Social Security regime mentioned, provided that they are benefits for situations identical to those provided for the corresponding Social Security pension.
The provisions of the 2 previous points will not be required if the deduction is applied due to the circumstance indicated in letter d) above .