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Practical manual for Income Tax 2024. Part 2. Autonomous community deductions

For domestic help

Regulations: Art. 2.14 Consolidated Text of the Law on Fiscal Measures in the area of taxes assigned by the State, approved by Legislative Decree 62/2008, of June 19, by the Autonomous Community of Cantabria

Amount and maximum limit of the deduction

20% of the amount paid by the taxpayer in the tax period corresponding to the annual contribution to the Special System for Domestic Employees of the General Social Security Regime of a family domestic employee, with the deduction limit of 300 euros per year.

This Special System includes workers subject to the special employment relationship for family domestic service , regulated by Royal Decree 1620/2011, of November 14 ( BOE , 11-17-2011).

Defines in its article 1.2. the aforementioned relationship in the following terms: the one agreed upon by the head of the family home, as employer, and the employee who, dependent on and on behalf of the former, provides paid services within the family home.

Article 1.3 considers the employer to be the head of the family home, whether he or she is the actual owner or simply the owner of the address or place of residence where domestic services are provided.

Requirements and other conditions for the application of the deduction

  • The taxpayer must be the owner 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 and be in one of the following situations :

    1. That the taxpayer or, where applicable, his or her spouse or partner registered in the Registry of De Facto Couples of the Autonomous Community of Cantabria have one or more minor children and both receive income from work or income from economic activities .

    2. That the taxpayer is part of a single-parent family with one or more children which the parent receives income from work or income from economic activities .

    3. That the taxpayer or, where applicable, his or her spouse or partner registered in the Registry of de facto couples of the Autonomous Community of Cantabria, is 75 years of age or older .

  • The domestic employee must perform his or her duties at the address that constitutes the habitual residence of the employer or employer .

  • The affiliation in Cantabria to the Special System mentioned above, of the employed person ## must be registered with the General Treasury of Social Security ##2##.

  • In the event that individual declaration is chosen, only the person listed as employer in the General Treasury of Social Security will be eligible for this deduction.

    Clarifications :

    - If during the entire year the taxpayer has contributed at the same time for more than one person , the deduction for the contributions of only one of them can be applied, at their choice.

    - If the taxpayer has contributed for two people successively (for example 8 months for one and 4 months for the other), he/she may apply the deduction for the total contributions paid by him/her.

  • If both spouses or members of the de facto couples referred to in the Second Additional Provision of the Consolidated Text of the Law on Fiscal Measures in the field of taxes ceded by the State have registered as employers , they may only deduct for one employed person , and the amount of the deduction may be prorated between them.

    Clarifications :

    - If both taxpayers have hired the same person ## or different people ## in a successive manner the sum of the payments made by both and the limit of 300 euros per year will be in half.

    - If both taxpayers hire different people at the same time they can only deduct payments made by one of them , with the deduction limit being divided equally between the individual returns.

    Attention : the Second Additional Provision of the Consolidated Text to the condition of spouses the members of de facto couples whose union meets the requirements established in Law 1/2005, of May 16, on de facto couples of the Autonomous Community of Cantabria and are registered in the Registry of De Facto Couples of the Autonomous Community of Cantabria or similar registries established by other Public Administrations of the Spanish State, of countries belonging to the European Union or the European Economic Area, or of third countries.