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Form 100. Personal Income Tax Return 2021

10.15.9. Due to the performance by one of the spouses of the family unit of unpaid work at home

Amount

153 euros for the performance by one of the spouses of the family unit of unpaid household chores.

It is understood that one of the spouses performs unpaid household work when in a family unit made up of both spouses who are not legally separated and, if there are any, by minor children, with the exception of those who, with the consent of their parents, live independently of them, and by legally incapacitated adult children subject to extended or rehabilitated parental authority, only one of its members receives full income from work or economic activities.

Requirements

  1. That one of the spouses in the family unit performs unpaid work in the home.

    It will be understood that one of the spouses performs these tasks when within the 1st family unit modality only one of its members receives income from work or economic activities.

  2. That the sum of the taxable bases of the family unit does not exceed the amount of 25,000 euros.

  3. That none of the members of the family unit obtain capital gains, gross returns from movable or immovable capital, which, in total, exceed 357 euros, nor are real estate income imputed to them.

  4. That they have two or more descendants who entitle them to the minimum for descendants.

  5. In the case of individual taxation, the deduction will correspond to the spouse who performs unpaid household work, 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 declaration of the family unit. In the event that members of the family unit file individual tax returns, this deduction may only be applied in the return of the spouse who does not earn income.

Limit

The full amount of the deduction will only be applied in cases where the sum of the taxable bases of the family unit is 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 X (1 – the coefficient resulting from dividing by 2,000 the difference between the sum of the taxpayer's general taxable base and savings and 23,000).

Completion

This deduction is calculated and applied by the program.