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Form 100. 2020 Personal Income Tax Return Declaration

10.13.12. For conciliation

Cost

20% of the contributions paid by the taxpayer for contributions to the Special System for Domestic Employees of the General Social Security Regime with the deduction limit of 400 euros per year .

The deduction will be applicable for contributions made in the months of the tax period in which the taxpayer has at least one child under 12 years of age for whom the minimum for descendants is applied.

Requirements

  • The taxpayer has at least one child under 12 years of age for whom the minimum for descendants is applied. The deduction is also applicable in cases of guardianship and foster care.
  • The taxpayer must be registered with Social Security as the employer of a family home, and have one or more persons employed and paying contributions to the Special System for Household Employees of the General Social Security Regime during the period in which the deduction is to be applied.
  • The sum of the general tax base and the savings tax base must not exceed the amount of 34,000 euros, in the family unit.
  • The owner of the family home and, where applicable, his or her spouse or de facto partner, are mothers or fathers of children who are part of the family unit.
  • The owner of the family home and, where applicable, the spouse or common-law partner who are part of the family unit, receive income from work or economic activities.

For the purposes of applying this deduction, the family unit is not the one provided for in article 82 of the Personal Income Tax Law, but must be understood as a cohabitation unit. So that:

  • In the case of married couples, the deduction may be applied, provided that the taxable bases of both spouses do not exceed 34,000 euros and both obtain income from work or economic activities.
  • In the case of de facto couples, the deduction could be applied by the parent who appears as the employer provided that both members of the couple obtain income from work or economic activities and the sum of the taxable bases of both does not exceed 34,000 euros.
  • In the case of separated or divorced parents who have joint custody of their children, the deduction may be applied by the parent (or parents, if both are listed as employers, provided that the parent who is the employer (and, where applicable, his or her spouse or common-law partner) obtains income from work or economic activities and that his or her total taxable income (or that of the family unit of which he or she is a part) does not exceed 34,000 euros.
  • In the case of married taxpayers who have died during the year, they could apply the deduction by being part of a cohabitation unit with their spouse on the date of death, provided that both obtained income from work or economic activities and that the sum of the total taxable bases of both did not exceed 34,000 euros. The same criteria would apply if the deceased was part of a de facto couple.
  • In the case of unmarried taxpayers (widowed, separated, divorced or single) who have sole custody of their children, the deduction will be applicable if they appear as an employer provided that they obtain income from work or economic activities and that their total taxable base does not exceed 34,000 euros.
  • In the case of unmarried taxpayers with descendants other than children who appear as employers, they may apply the deduction in accordance with the criteria of the previous letters that are applicable to them.

Completion

It will record the amount of the contributions paid that give rise to the deduction and the Social Security contribution account.