10.8.19. Due to Social Security contributions for domestic employees

Taxpayers who, on the date of tax accrual, have a child under 4 years of age, to whom the "minimum per descendant" applies, may deduct 15 per 100 of the amounts for they are paid in the tax period by the Social Security contributions of a worker included in the Special System for Domestic Employees of the General Social Security Regime with the maximum limit of 300 euros both in individual taxation as in joint taxation.

Requirements:

That the total tax base, less the personal and family minimum, does not exceed the amount of 18,900 euros in individual taxation and 31,500 euros in joint taxation

Completion:

The amount of the Social Security contributions paid and the NIF of the household employee will be indicated.

In the case of marriages under a community regime, the contributions paid to Social Security by the domestic employee will be attributed to the spouses in equal parts. In any other case, the contributions paid will be fully attributed to the person listed as the employer.