10.15.9. Due to the performance by one of the spouses of the family unit of unpaid work at home
153 euros for the performance by one of the spouses of the family unit of unpaid work at home. This deduction is calculated and applied by the program.
The following will be REQUIREMENTS to enjoy this deduction:
That one of the spouses of the family unit performs unpaid work at home.
It will be understood that one of the spouses performs these tasks when within the 1 type of family unit only one of its members receives income from work or economic activities.
That the sum of the liquidated bases of the family unit does not exceed the amount of 25,000 euros.
That none of the members of the family unit obtain capital gains, full returns on movable or real estate capital, which, together, exceed 357 euros, nor be imputed real estate income.
For the calculation of the limit when the returns come from dividends and participation in profits the amount to be computed for each of the members of the family unit will be the amount in which the full amount received by it exceeds 1,500 euros.
That they have two or more descendants that give the right to the minimum for descendants. If the descendants are not common, this requirement must be met by at least one of the spouses.
Individual income tax return
In the case of individual taxation, the deduction will correspond to the spouse who performs unpaid work in the home, and the taxable base limit will be calculated by adding the taxable bases of the different members of the family unit.
As long as the established requirements are met, this deduction may be applied in the joint return of the family unit.
The full amount of the deduction will only be applied in cases in which the sums of the taxable bases of the family unit are less than 23,000 euros.
When the sum of the taxable bases of the family unit is between 23,000 and 25,000 euros, the amount of the deduction will be the result of multiplying the amount or deduction limit by a percentage obtained by applying the following formula: 100