10.13.12. For conciliation. Ancestors over 65 years old

Amount

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

Requirements

• That the taxpayer has hired a person to care for or look after individuals over 65 years of age who are in their care and for whom the minimum amount for ascendants applies.

• That the taxpayer is registered with Social Security as the employer of a family home, and that one or more persons are employed and contribute 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 contributions to be taken into account are those paid from the moment the ascendant turns 65.

• That the sum of the taxpayer's general tax base and savings tax base does not exceed 34,000 euros.

• That the taxpayer receives income from work or economic activities.

• The taxpayer may apply this deduction and the "For reconciliation" deduction. Minor descendants" as long as a person has been hired to care for the ascendant and another person to care for the descendant. The maximum deduction limit, in this case where different people are hired for care, is 800 euros.

  The taxpayer will also be entitled to apply both deductions for the hiring of a single person to provide care and attention services, provided that these are provided successively, not simultaneously.

Completion

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