Due to Social Security contributions for domestic employees
Regulations: Articles 5.2 and 10 Text Consolidated legal provisions of the Community of Castile and Leon on own and transferred taxes, approved by Legislative Decree 1/2013, of September 12
Amount and maximum limit of the deduction
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15% of the amounts paid by them 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.
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The maximum limit of the deduction is 300 euros .
The maximum deduction limit applies to both individual and joint taxation.
Note: Taxpayers entitled to the deduction must indicate the NIF of the employee in Annex B.4 of the declaration.
Requirements and other conditions for the application of the deduction
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The deduction will only be applicable to taxpayers who, on the date of accrual of tax have a child under 4 years of age , to whom the minimum for descendants regulated in the Personal Income Tax regulations applies.
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To apply this deduction the total taxable base (boxes [0435] and [0460] of the declaration) less the personal and family minimum (box [0520] of the declaration) cannot exceed the following amounts:
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When more than one taxpayer is entitled to apply this deduction with respect to the same descendants, the amount of the sums paid will be prorated among them in equal parts, respecting, in all cases, the maximum limit of the deduction.
The paid contributions will be attributed in full to the taxpayer listed as employer unless it concerns married couples with joint property, in which case they will be attributed to the spouses in equal parts.
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Taxpayer will not be entitled to the application of this deduction when he or she has chosen to apply for public aid and benefits granted by the Regional Government of Castile and León of similar nature for the care of minor children and they have been granted .
To this end, it is noted that this deduction is compatible with the receipt of the aid regulated in ORDER FAM/882/2021, of July 12, which approves the regulatory bases for granting the " Bono Concilia " to families in Castilla y León for the reconciliation of personal, family and work life in the care of children from zero to three years of age, because it does not have an analogous nature , in accordance with the criteria sent by the Autonomous Community.
Outstanding balances generated in fiscal years 2021 and 2022
Taxpayers who in the two years mentioned had the right to apply this deduction and did not have sufficient autonomous tax base to apply the total amount generated by said deduction will retain the right to apply the amount not deducted in the consecutive tax periods until, where applicable, the total amount of the deduction is exhausted.
Therefore, in the Personal Income Tax return for the year 2024, the possibility of applying the amount generated in the year 2021 and not deducted ends, and you may, where appropriate, as indicated in the following paragraph, request the Regional Government of Castile and León to pay the amount that remains to be applied.
If the entire deduction is not finally applied, they may request the Junta de Castilla y León, in accordance with the procedure established in Order EYH /706/2015, dated August 24 ( BOCyL of September 1), to pay the amount that remains to be applied.