Autonomous Community of the Murcia Region

For conciliation for care of ascendants

Regulations: Art. 1.Eleven Consolidated Text of the legal provisions in force in the Region of Murcia regarding transferred taxes, approved by Legislative Decree 1/2010, of November 5

Amount and maximum limits of the deduction

• 20 percent of the contributions paid by the taxpayer to the Special System for Domestic Employees of the General Social Security Scheme, when they have hired someone to attend to or care for over 65 years old that are in their care.

• The maximum limit of the deduction is 400 euros .

Requirements and other conditions for the application of the deduction

• That the taxpayer has at least one ascendant for whom he or she is entitled to apply the minimum for ascendants.

• The taxpayer must be registered with Social Security as an employer owner of a family household and have employed and paid contributions for one or more persons under the Special System for Domestic Employees of the General Social Security Regime during the period in which the deduction is to be applied.

• That when the deduction is applicable for expenses of a person employed in the home, this person is registered in the Special System for Domestic Employees of the General Social Security Regime.

• The amount resulting from the sum of the general and savings tax bases of the taxpayer, sum of the boxes [0435] and [0460] of the statement, It must not exceed the amount of 34,000 euros.

• That taxpayer receives income from work or economic activities.

For unpaid care of people over 65 years of age

Regulations: Art. 1. Twelve Consolidated Text of the legal provisions in force in the Region of Murcia regarding Assigned Taxes, approved by Legislative Decree 1/2010, of November 5

Amount of deduction

600 euros for each person over 65 years of age , who lives with the taxpayer for more than 183 days per year under a foster care regime without compensation, when For this reason, they have not obtained aid or subsidies from the Autonomous Community of the Region of Murcia.

Requirements and other conditions for the application of the deduction

• That placement does not give rise to obtaining aid or subsidies from the Autonomous Community of the Region of Murcia.

• This deduction cannot be made when the host is linked to the taxpayer by a relationship of consanguinity or affinity up to and including the fourth degree.

• When the person covered generates the right to the deduction for more than one taxpayer simultaneously , the amount of the deduction will be prorated equally in the declaration of each of them if they opt for individual taxation.

• For the application of the deduction, the The taxpayer must obtain a certificate. issued by the competent body of the regional Administration certifying that neither the taxpayer nor the person being hosted have received aid from the Community of Murcia related to the hosting and proving cohabitation in the home of the people being hosted through the corresponding registration certificate.

For working women

Regulations: Art. 1. Fourteen Consolidated Text of the legal provisions in force in the Region of Murcia on Transferred Taxes, approved by Legislative Decree 1/2010, of November 5

Amount of deduction

400 euros for the care of each dependent person who lives with the taxpayer for at least half of the tax period.

It is considered dependent personFor the purposes of this deduction, the ascendant is over 75 years of age or, whatever their age, if they are a person with a degree of disability equal to or greater than 65 percent.

Requirements and other conditions for the application of the deduction

This deduction will correspond exclusively to women and the requirements for its application will be:

• That the woman beneficiary of the deduction carries out an activity as a self-employed person or as an employee, for which she is registered in the corresponding Social Security or mutual insurance scheme.

• That the sum of the general tax base and the savings tax base , boxes [0435] and [0460] of the declaration, does not exceed than:

  • 20,000 euros in individual taxation.

  • 40,000 euros in joint taxation.

• The amount of the deduction for each dependent person will be calculated proportionally to the number of days worked during the tax period.

For expenses associated with practicing sports and healthy activities

Regulations: Art. 1. Twenty-two Consolidated Text of the legal provisions in force in the Region of Murcia regarding transferred taxes, approved by Legislative Decree 1/2010, of November 5

Amounts and maximum limit of deduction

• He 100 percent of the amounts paidin the tax period in expenses of the taxpayer, his/her spouse and those persons who give right to the application of the family allowances for descendants and ascendants when they are paid for by people over 65 years of age, in the following services related to physical exercise and sports practice:

  1. Those provided in gyms and sports centers.

  2. Through membership fees for sports federations.

  3. For training services provided by sports technicians and coaches.

  4. Through the practice of Pilates and yoga.

  Under no circumstances will the periodic statutory fees paid to non-profit social entities or clubs or sports entities be included in the base of this deduction.

  Clarifications:

  • In the case of marriages under a community property regime, the amounts paid shall be deemed to be attributed to the spouses in equal parts.

  • If it concerns marriages under a different regime or civil partnerships, each member may deduct the amounts paid for the aforementioned expenses, provided they meet the other established requirements.

• A maximum limit of €150 annual per taxpayer.

Requirements for applying the deduction

That the resulting amount of the sum of the general tax base and savings do not exceed the amount of €25,000 in individual returns and €40,000 in joint returns.

The basis of the deductionwill consist of the amounts justified with bill, which must be kept for the duration of the statute of limitations.