10.8.19. Due to Social Security contributions for domestic employees

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

Requirements:

That the total taxable 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 contributions paid to Social Security and the NIF of the household employee will be indicated.

In the case of married couples under a community property 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 attributed entirely to the person listed as the employer.