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Practical manual for Income Tax 2020.

For care of children under 3 years of age

Regulations: Articles 11 bis and 18.2 Text Consolidated legal provisions of the Community of Madrid on taxes transferred by the State, approved by Legislative Decree 1/2010, of October 21.

Amount and maximum limit of the deduction

  • 20% of the contributions paid by the taxpayer to the Special System for Domestic Employees of the General Social Security Regime, with the deduction limit of 400 euros per year.
  • 30 percent of the fees paid for contributions to the Special System for Domestic Employees of the General Social Security Regime, in the case of taxpayers who are the owners of a large family with the deduction limit of 500 euros per year .

Note: The deduction will be applicable for contributions made in the months of the tax period in which the taxpayer has at least one child under 3 years of age for whom the minimum for descendants applies. For this purpose, the contributions made for the month in which the child turns three years old will be computed as a deduction base, as well as, where applicable, the death of the minor, but not the following months.

Requirements for applying the deduction

  • Taxpayer must be registered with Social Security as the employer of a family household, have one or more persons employed and paying contributions to the Special System for Household Employees of the General Social Security Regime during the period in which the deduction is to be applied.

    Likewise, the person or persons hired will be required to provide services to the head of the family home for at least 40 hours per month.

  • The employer taxpayer and, where applicable, the other parent of the child under 3 years of age for whom the minimum for descendants applies, must carry out a self-employed or employed activity for which they are registered in the corresponding Social Security or mutual fund regime for at least 183 days within tax period .

    If the taxpayer has children under 3 years of age with different parents, the deduction may be applied when the requirement indicated in the previous paragraph is met with respect to any of them.

  • That the sum of the taxpayer's general and savings tax base, together with that corresponding to the rest of the members of his family unit , sum of boxes [0435] and [0460] of the declaration , does not exceed the amount in euros corresponding to multiplying by 30,000 the number of members of said family unit .

    For the purposes of applying the deduction, the taxable base of your family unit will be taken into account in an aggregate manner, regardless of whether or not there is an obligation to file a tax return. In the case of joint taxation, the taxable base of said declaration will be the one taken into account for the purposes of the established limit.