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Practical Guide to Income Tax 2025. Part 2. Autonomous community deductions

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 and maximum limit of the deduction

  • 15 percent of the amounts satisfied by the taxpayers 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 Scheme.

  • 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 state the NIF of the person employed in Annex B.5 of the declaration.

Requirements and other conditions for the application of the deduction

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

  • 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.

  • When more than one taxpayer is entitled to apply this deduction with respect to the same descendants, the amount of the sums paid will be prorated among them in equal parts, respecting, in all cases, the maximum limit 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.

  • Taxpayer will not be entitled to the application of this deduction when he or she has chosen to apply for public aid and benefits granted by the Regional Government of Castile and León of similar nature for the care of minor children and they have been granted .

    For this purpose, it is hereby stated that compatibility of the present deduction with the receipt of the aid regulated in the ORDER FAM/882/2021, of July 12, which approves the regulatory bases for the granting of the «Conciliation Bonus» to the families of Castile and León for the reconciliation of personal, family and work life in the care of children from zero to three years old, because it does not have an analogous nature, in accordance with the criteria submitted by the Autonomous Community.

Outstanding balances for application generated in the 2022 fiscal year

Taxpayers who in the aforementioned tax year would have been entitled to apply this deduction and did not have sufficient regional tax liability 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 is exhausted, if applicable.

Therefore, in the declaration of IRPFABBR The possibility of applying the amount generated in the 2022 fiscal year and not deducted ends in the 2025 fiscal year, and, where applicable, as indicated in the following paragraph, they may request payment from the Junta de Castilla y León for the remaining amount 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.