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Form 100. Personal Income Tax Return 2024

10.5.27. For contributions paid to Social Security for the hiring of domestic employees

Amount

Taxpayers may deduct 20% of the amounts paid in the tax period for Social Security contributions of a worker included in the Special System for Domestic Employees of the General Social Security Regime, corresponding to the annual contribution of an employee of the family home, which constitutes the habitual residence of the employer.

The base of the deduction will be reduced by the amount of aid granted by public authorities in the tax period in question, which covers all or part of the expenses that give rise to the deduction, provided that the aid is considered exempt income for personal income tax purposes.

The maximum deduction amount may not exceed 500 euros per year, regardless of the number of employees employed.

Requirements and conditions

  1. Any of the following taxpayers will be entitled to apply this deduction:

    • Those who, on the tax accrual date, are entitled to the application of the minimum for descendants regulated in the Personal Income Tax regulations, provided they receive income from work or economic activities.

    • Those who are 75 years of age or older.

    • Those over 65 years of age if they are considered to have a physical, organic, or sensory disability of 65% or greater, or a cognitive, psychosocial, intellectual, or developmental disability of 33% or greater.

  2. The contributions paid will be attributed entirely to the taxpayer listed as the employer, except in the case of married couples with joint property, in which case they will be allocated equally to the spouses.

  3. The application of the deduction is subject to the taxpayer's declaration of the tax identification number or foreign identity number of the worker included in the Special System for Domestic Workers of the General Social Security Regime that generates the right to this deduction.

Completion

  • The total amount of contributions paid will be recorded, taking into account that this amount must be reduced by the amount of aid granted by public administrations to cover the expense when these are considered exempt income.

  • In the case of a married couple with joint property, if only one of the spouses is listed as the employer in the fiscal year and both spouses meet the requirements to be eligible to apply the deduction, they will check the box provided for this purpose.

  • If you have a cognitive, psychosocial, intellectual, or developmental disability of 33% or greater, you will check the box provided for that purpose.

  • You will complete the NIF of the employees.