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Specific manual for people with disabilities

For hiring indefinitely people affiliated with the Special System of Domestic Employees of the General Social Security Regime for the care of people

Regulations: Art. 4.One.i), Four and Fifth Law 13/1997, of December 23, which regulates the regional section of the Personal Income Tax and other transferred taxes, of the Valencian Community

Deduction amount

50% of the contributions paid for the contributions made during the tax period for the hiring of a person on an indefinite basis to care for the ascendants in charge of the taxpayer that are indicated, and that is included in the Special System for Domestic Employees of the General Social Security Regime.

The percentage of 50% will be applied to the amount of installments paid in the months on the last day of which the requirements indicated below are met.

Requirements and other conditions for the application of the deduction

  • That the taxpayer has been responsible for :

    • One or several ascending persons in a direct line, by consanguinity, adoption or affinity, who meet the coexistence and income requirements that give the right to the application of the minimum for ascendants and be:

      • Over 75 years old , or

      • People over 65 years of age if they are considered people with physical, organic or sensory disabilities with a degree equal to or greater than 65% or with cognitive disabilities , psychosocial, intellectual or developmental with a degree equal to or greater than 33%.

  • That the taxpayer develops activities on his own account or on behalf of others for which he receives income from work or economic activities .

  • That is the sum of the general taxable base and the savings taxable base (boxes [0500] and [0510] of the declaration) does not exceed the following amounts:

    • 30,000 euros in individual declaration.

    • 47,000 euros in joint declaration.

  • When two taxpayers are entitled to the application of this deduction, their limit will be prorated between them in equal parts.

    To the extent that the deduction is applied by the taxpayer who pays amounts and appears as an employer, as long as he or she has ascendants who meet the requirements set out in the regulations, the proration of the limit will only proceed if two taxpayers have hired during the year to one or more people to care for the same ascendants who meet the established requirements so that the right to apply the minimum for their direct relatives can be generated.

Incompatibility

This deduction is incompatible with the deductions, "For the amounts intended for non-occasional custody in daycare centers and first cycle early childhood education centers of children or those fostered in the form of permanent foster care, minors three years" "For reconciling work with family life" and "For ascendants over 75 years of age or over 65 years of age with disabilities."

Deduction limits

The amount of this deduction may not exceed the following limits:

  • 330 euros when the taxpayer is responsible for an ascendant .

  • 550 euros in the event that you are responsible for two or more ascendants .

These limits will be applied in the same amount in joint taxation.

Application of the amounts and limits of the deduction according to the liquidable base

  • The amounts and maximum limits of the deduction (330 or 550 euros, as appropriate) will only be applicable to taxpayers whose sum of the general taxable base and the taxable base of the savings is less than 27,000 euros , in individual taxation, or to 44,000 euros , in joint taxation.

  • When the sum of the general taxable base and the taxpayer's savings taxable base is comprised between 27,000 and 30,000 euros , in individual taxation, or between 44,000 and 47,000 euros, in joint taxation, the amounts and limits of the deduction will be the following:

    • In individual taxation, the result of multiplying the amount or maximum limit of the deduction (330 or 550 euros, as appropriate) by a percentage obtained from the application of the following formula:

      100 × (1 – the coefficient resulting from dividing by 3,000 the difference between the sum of the general taxable base and the savings of the family unit and 27,000)

    • In joint taxation , the result of multiplying the maximum limit of the deduction (330 or 550 euros, as appropriate) by a percentage obtained by applying the following formula:

      100 × (1 – the coefficient resulting from dividing by 3,000 the difference between the sum of the general taxable base and the savings of the family unit and 44,000)