For conciliation
Regulations: Art. 1.Eleven Text Consolidated of the legal provisions in force in the Region of Murcia regarding transferred taxes, approved by Legislative Decree 1/2010, of November 5
A. For the care of descendants
Amount and maximum limits of the deduction
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20% of the contributions paid by the taxpayer to the Special System for Household Employees of the General Social Security Regime, when they have hired a person to care for or look after minor children for reasons of conciliation.
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The maximum limit of the deduction is 400 euros .
Requirements and other conditions for the application of the deduction
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That the taxpayer has at least one child under 12 years of age for whom he or she is entitled to apply the minimum for descendants.
However, the deduction is also applicable in cases of guardianship and foster care.
Attention : The deduction will be applicable for contributions made in the months of the tax period in which the taxpayer has at least one child or foster child or ward under 12 years of age for whom the minimum for descendants applies.
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The taxpayer must be registered with Social Security as the employer of a family home, and 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.
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That when the deduction is applicable for expenses of a person employed in the home, this person is registered in the Special System for Household Employees of the General Social Security Regime.
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That the head of the family home and, where applicable, his/her spouse or common-law partner, are mothers or fathers of children who are part of the family unit .
For the purposes of defining the concept of family unit for the application of the deduction, please note that this is understood as “the cohabitation unit” on the date the tax accrual occurs. In this regard, see the final table for the criteria for applying the deduction according to the different cohabitation units.
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That the sum of the general and savings tax bases , sum of boxes [0435] and [0460] of the declaration, must not exceed the amount of 34,000 euros , in the family unit.
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That the head of the family home and, where applicable, the spouse or common-law partner who are part of the family unit, receive income from work or economic activities .
Clarifications:
For the purposes of applying the deduction, the following assumptions must be taken into account, based on the requirements indicated above:
B. For the care of ascendants
Amount and maximum limits of the deduction
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20% of the contributions paid by the taxpayer for contributions to the Special System for Domestic Employees of the General Social Security Regime, when they have hired a person to care for or look after people over 65 years of age who are in their care.
Only contributions paid from the moment the ascendant reaches 65 years of age should be taken into account.
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The maximum limit of the deduction is 400 euros .
Requirements and other conditions for the application of the deduction
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That the taxpayer has at least one ascendant over 65 years of age for whom he or she is entitled to apply the minimum for ascendants .
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That the taxpayer is registered with Social Security as an employer of a family home and has employed and contributes to one or more people under the Special System for Domestic Employees of the General Social Security Regime during the period in which the deduction is intended to be applied.
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That when the deduction is applicable for expenses of a person employed in the home, this person is registered in the Special System for Household Employees of the General Social Security Regime.
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That the amount resulting from the sum of the general and savings tax bases of the taxpayer, sum of boxes [0435] and [0460] of the declaration, does not exceed the amount of 34,000 euros .
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That taxpayer receives income from work or economic activities .
Important: for the simultaneous application by the same taxpayer of the deductions provided for in sections A. and B. above it will be required that different people have been hired for the aforementioned functions , with a maximum limit total in that case of 800 euros per year.
taxpayer will also be entitled apply deductions for the hiring of a person who provides care services in successive manner, not .