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Practical manual for Income Tax 2024. Volume 2. Autonomous community deductions
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For contributions paid to Social Security for the hiring of domestic employees

Regulations: Art. 16 quinquies Revised Text of the current legal provisions issued by the Autonomous Community of the Canary Islands on transferred taxes, approved by Legislative Decree 1/2009, of April 21

Amount and maximum limit of the deduction

  • 20% of the amounts paid by taxpayers in the tax period for Social Security contributions of a worker included in the Special System for Domestic Employees of the General Social Security Regime, corresponding to the annual contribution of an employee of the family home, which constitutes the habitual residence of the employer.

  • The maximum amount of the deduction may not exceed 500 euros per year , regardless of the number of people employed.

Circumstances that must be present

The deduction will be applicable to taxpayers who are in any of the following circumstances :

  1. That on the date of accrual of tax they are entitled to the application of the minimum for descendants , provided that they receive income from work or economic activities.

  2. That you have an age equal to or greater than 75 years .

  3. That they are over 65 of age if they are considered to be persons with a physical, organic or sensory disability with a degree equal to or greater than 65% or with cognitive, psychosocial, intellectual or developmental disability with a degree equal to or greater than 33%.

Requirements and other conditions for the application of the deduction

  • The paid contributions will be attributed in full to the taxpayer listed as employer unless it concerns married couples with joint property, in which case they will be attributed to the spouses in equal parts.

  • The application of the deduction is conditioned to the declaration by the taxpayer of the tax identification number or foreigner identity number of the worker included in the Special System for Domestic Employees of the General Social Security Regime that generates the right to this deduction .

    The taxpayer may deduct the contributions paid by several contracted workers, simultaneously or successively, provided that the aforementioned requirements are met and subject to the limit of 500 euros per year per taxpayer.

  • The base of the deduction will be reduced by the amount of the aid granted by the Public Administrations in the tax period in question, which covers all or part of the expenses that give rise to the deduction, provided that such aid is considered as exempt income for the purposes of Personal Income Tax .