10.6.17. For domestic help

Amount

20% of the amount paid in the tax period on behalf of the employer to Social Security corresponding to the annual contribution of a family household employee with a limit of 300 euros.

Requirements and conditions

• That the taxpayer is in one of these two situations:

  1. That the head of the family home or, where applicable, their spouse or partner registered in the Registry of Common-Law Couples of the Autonomous Community of Cantabria have one or more minor children and both receive income from work or income from economic activities, or that the family is a single-parent family with one or more children in which the parent receives income from work or income from economic activities.

     The deduction may be applied by the spouse or partner who owns the family home, regardless of whether the children are shared by both or only one of them.

  2. That the head of the family home or, where applicable, their spouse or partner registered in the Registry of De facto Couples of the Autonomous Community of Cantabria, is 75 years of age or older.

• That the employee performs his or her duties at the address that constitutes the habitual residence of the employer.

• That the affiliation in Cantabria to the Special System of the General Social Security Regime for Domestic Employees be registered with the General Treasury of Social Security.

• That the taxpayer is the head of the family home in accordance with the provisions of the regulations governing the special system of the general Social Security regime for domestic employees.

• In the case of individual declarations, only those listed as employers in the General Treasury of Social Security may claim this deduction.

Completion

The data capture window will reflect:

• The taxpayer will record the amount of contributions for the family household employee as indicated below:

  • If only one of the spouses or partners has registered as an employer, they will record:

    1. If you contribute for more than one person at a time, you can only apply the deduction for one of them.

    2. If you contribute for more than one person in succession, you can apply the deduction for the total contributions.

  • If both spouses or partners register as employers:

    1. If each successively hires the same person, the amount paid by both and the deduction limit will be prorated in half.

    2. If each spouse simultaneously hires a different person, only one of them may apply the deduction for the contributions that that spouse has paid, prorating the deduction limit.

    3. If each successively hires a different person, the amount paid by both and the deduction limit will be prorated in half.

• If the spouse or common-law partner registered in the Registry of Common-Law Partners has also registered as an employer they will tick the box provided for that purpose.

• It will indicate the contribution account code.