10.15.9. For hiring indefinitely people affiliated with the Special System for Household Employees of the General Social Security Regime for the care of people

In general:
- Amount
  
  For hiring indefinitely people affiliated with the Special System for Household Employees of the General Social Security Regime for the care of people: 50% of the fees paid for contributions made during the tax period for the months on the last day of which the following requirements are met.
- Requirements
  1. That the taxpayer is responsible for:
    - one or more persons under 5 years of age who were born, adopted or fostered and who meet the cohabitation and income requirements that entitle them to the application of the minimum for descendants established in the state regulations governing the tax.
    - one or more people ascending in a direct line, by consanguinity, affinity or adoption, over 75 years of age, or 65 years of age if they are considered to be people with physical, organic or sensory disabilities with a degree equal to or greater than 65 %; or with cognitive, psychosocial, intellectual or developmental disability with a degree equal to or greater than 33 % and meet the cohabitation and income requirements that entitle them to apply the minimum for ascendants established in the state regulations governing the tax.
  2. That taxpayers carry out activities on their own or through others for which they receive income from work or economic activities.
  3. That the sum of the general taxable base and the taxable base of the taxpayer's savings does not exceed 30,000 euros, in individual taxation, or 47,000 euros, in joint taxation.
  4. The deduction limit will be 660 euros if the taxpayer is caring for one minor and 1,100 euros if there are two or more minors or if the taxpayer is a single-parent family.
  5. When the taxpayer has one ascendant in his/her care, the limit will be 330 euros, increasing to 550 euros if there are two or more.
  6. When two taxpayers are entitled to apply this deduction, its limit will be prorated between them in equal parts.
- Limit
  
  The full amount of the deduction will only be applicable to taxpayers whose sum of the general taxable base and the savings taxable base is less than 27,000 euros in individual taxation, or less than 44,000 euros in joint taxation.
  
  When the sum of the general taxable base and the savings taxable base is between 27,000 and 30,000 euros in individual taxation, or between 44,000 and 47,000 euros in joint taxation, the deduction amounts and limits will be as follows:
  1. In individual taxation, the result of multiplying the deduction amount or limit by a percentage obtained by applying the following formula: 100 X (1 – the coefficient resulting from dividing by 3,000 the difference between the sum of the general taxable base and the taxpayer's savings and 27,000)
  2. In joint taxation, the result of multiplying the deduction amount or limit by a percentage obtained by applying the following formula: 100 X (1 – the coefficient resulting from dividing by 3,000 the difference between the sum of the taxpayer's general taxable base and savings and 44,000)
For taxpayers who died before October 28:
- Amount
  
  For hiring indefinitely people affiliated with the Special System for Household Employees of the General Social Security Regime for the care of people: 50% of the fees paid for contributions made during the tax period for the months on the last day of which the following requirements are met.
- Requirements
  1. That the taxpayer is responsible for:
    - one or more persons under 5 years of age who were born, adopted or fostered and who are entitled to the application of the minimum for descendants.
    - one or more persons ascending in a direct line, by consanguinity, affinity or adoption, over 75 years of age, or 65 years of age if they are considered to be persons with physical, organic or sensory disabilities with a degree equal to or greater than 65%; or with a cognitive, psychosocial, intellectual or developmental disability with a degree equal to or greater than 33% and who meet the cohabitation and income requirements that entitle them to apply the minimum for ascendants established in the state regulations governing the tax.
  2. That taxpayers carry out activities on their own or through others for which they receive income from work or economic activities.
  3. That the sum of the general taxable base and the taxable base of the taxpayer's savings does not exceed 25,000 euros.
  4. The deduction limit will be 600 euros if the taxpayer has one minor in his care and 1,000 euros if there are two or more minors or if they are single-parent families.
  5. When the taxpayer has one ascendant in his/her care, the limit will be 300 euros, increasing to 500 euros if there are two or more.
  6. When two taxpayers are entitled to apply this deduction, its limit will be prorated between them in equal parts.
- Limit
  
  The full amount of the deduction will only be applicable to taxpayers whose sum of the general taxable base and the savings taxable base is less than 23,000 euros.
  
  When the sum of the general taxable base and the savings taxable base is between 23,000 and 25,000 euros, the deduction limit 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).

Incompatibility

This deduction will be incompatible with the following deductions:

For amounts allocated, during the tax period, to non-occasional custody in nurseries and early childhood education centers, of children or those fostered in the permanent foster care modality, under 3 years of age.
For the reconciliation of work and family life.
For ascendants over 75 years of age, and those over 65 years of age who are disabled.

Completion

It will record the amount of the contributions that, in accordance with the above, give the right to the deduction and the NIF of the employee.

In section A) you will indicate the number of descendants who entitle you to the deduction and the number of people who are entitled to it. If you are part of a single-parent family, you will check the box provided for this purpose.

In section B) you will reflect the number of ascendants who entitle you to the deduction and the number of people who are entitled to it.