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Form 100. 2020 Personal Income Tax Return Declaration

10.1.10. For domestic help

15% of the amount paid to Social Security corresponding to the annual contribution of an employee, in the part corresponding to the fixed contribution on behalf of the employer, may be deducted from the total regional quota, with a maximum limit of 250 euros per year.

Person benefiting from the deduction

The person who is the head of the family home, provided that it constitutes his/her habitual residence and is registered with the General Treasury of Social Security as affiliation in Andalusia to the Special System for Household Employees of the General Social Security Regime.

The owner of the family home shall be understood to be the person provided for in the regulations governing the Special Social Security Regime for Household Employees, and the habitual residence shall be the person who meets the requirements set forth in the state regulations on Personal Income Tax.

Requirements

Any of the following requirements must be met on the date of accrual of the Tax:

  1. That both spouses or members of a de facto couple, registered in the Registry of De Facto Couples of the Autonomous Community of Andalusia, are mothers or fathers of children who are part of the family unit, and that both receive income from work or economic activities.

    In this case, the deduction may be applied by the person who is the head of the family home or his or her spouse or common-law partner. The deduction cannot be prorated.

  2. That the taxpayers are single-parent mothers or fathers and receive income from work or economic activities. In this case, the deduction will be applied by the mother or father who is the head of the family home.

    A single-parent family will be considered to be one formed by the mother or father and the children who live with one or the other and who meet any of the following requirements:

    • Minor children, except those who, with the consent of their parents, live independently of them.

    • Legally incapacitated adult children subject to extended or rehabilitated parental authority.

Completion

You must indicate the following information in the data capture window:

  • The amounts paid in the tax period as a fixed fee in the special Social Security regime for household employees.

  • The employer's Contribution Account Code.