For domestic help

Regulations: Art. 14 Text Consolidated version of the provisions issued by the Autonomous Community of Andalusia on transferred taxes, approved by Legislative Decree 1/2018, of June 19.

Amount and maximum limit of the deduction

• 15 percent of the amount paid on behalf of the employer to Social Security corresponding to the annual contribution of an employee of the family home, which constitutes the habitual residence of the employer .

  For the purposes of the aforementioned deduction, the amount paid by the head of the family home who is registered as such in the General Treasury of Social Security, for affiliation in Andalusia to the Special System for Household Employees of the General Social Security Regime, will be taken into account, provided that, on the date of accrual of the tax (normally, December 31), the requirements and other conditions set out below are met.

• The maximum amount of the deduction may not exceed 250 euros.

Assumptions, requirements and other conditions for the application of the deduction

1. Spouses or common-law partners who meet the following conditions:

   • That the spouses or members of the de facto couple are mothers or fathers of children who are part of the family unit.

   • That both spouses or members of the de facto couple receive income from work or economic activities.

   • That the de facto couple is registered in the Registry of De Facto Couples of the Autonomous Community of Andalusia.

   In this case, the deduction may be applied by the head of the family home or his or her spouse or common-law partner. The total deduction must be applied to one of the two members, but it cannot be prorated.

   For the purposes of this deduction, the head of the family home is understood to be the person provided for in the regulations governing the special system of the general Social Security regime for household employees.

2. Single-parent families that meet the following condition:

   That the father or mother of a single-parent family receives income from work or economic activities.

   For the purposes of the deduction, a single-parent family is considered to be one formed by the mother or father and the children who live with one or the other and who meet any of the following requirements:

   • Minor children, except those who, with the consent of their parents, live independently of them.

   • Legally incapacitated adult children subject to extended or rehabilitated parental authority.

   In this case, the deduction will be applied by the mother or father who is the head of the family home under the terms provided for in the regulations governing the special system of the general Social Security regime for household employees.

   In the case of spouses or de facto partners, as well as in the case of single-parent families, the Contribution Account Code of the special system of the general Social Security regime for household employees must be entered in box [ 0861 ] of Annex B.1 of the declaration.

   Note: For the concept of a single-parent family, Article 4 of the Revised Text of the provisions issued by the Autonomous Community of Andalusia on transferred taxes, approved by Legislative Decree 1/2018, of June 19, provides the following:

   "For the purposes of this Law, in cases of legal separation or when there is no marital bond, a single-parent family will be considered to be one formed by the mother or father and the children who live with one or the other and who meet any of the following requirements:

   a) Minor children, except those who, with the consent of their parents, live independently of them.

   b) Legally incapacitated adult children subject to extended or rehabilitated parental authority."