Autonomous Community of the Murcia Region

For conciliation for care of ascendants

Regulations: Art. 1.Eleven Consolidated Text of the legal provisions in force in the Region of Murcia regarding transferred taxes, approved by Legislative Decree 1/2010, of November 5

Amount and maximum limits of the deduction

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.
The maximum limit of the deduction is €400 .

Requirements and other conditions for the application of the deduction

That the taxpayer has at least one ascendant for whom he or she is entitled to apply the minimum for ascendants.
The taxpayer must be registered with Social Security as an employer owner of a family household and have employed and paid contributions for one or more persons under the Special System for Domestic Employees of the General Social Security Regime during the period in which the deduction is to be applied.
That when the deduction is applicable for expenses of a person employed in the home, this person is registered in the Special System for Domestic Employees of the General Social Security Regime.
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, must not exceed the amount of €34,000 .
That taxpayer receives income from work or economic activities.

For unpaid care of people over 65 years of age

Regulations: Art. 1. Twelve Consolidated Text of the legal provisions in force in the Region of Murcia regarding Assigned Taxes, approved by Legislative Decree 1/2010, of November 5

Amount of deduction

€600 for each person over 65 years of age who lives with the taxpayer for more than 183 days per year under a foster care regime without compensation, when they have not received aid or subsidies from the Autonomous Community of the Region of Murcia.

Requirements and other conditions for the application of the deduction

That placement does not give rise to obtaining aid or subsidies from the Autonomous Community of the Region of Murcia.
This deduction cannot be made when the host is linked to the taxpayer by a relationship of consanguinity or affinity up to and including the fourth degree.
When the person covered generates the right to the deduction for more than one taxpayer simultaneously , the amount of the deduction will be prorated equally in the declaration of each of them if they opt for individual taxation.
To apply the deduction, the taxpayer must obtain a certificate issued by the competent body of the regional administration certifying that neither the taxpayer nor the person receiving care has received aid from the Community of Murcia related to the care, and prove that the taxpayer and the person receiving care live together at the address of the person receiving care through the corresponding certificate of residence.

For working women

Regulations: Art. 1. Fourteen Consolidated Text of the legal provisions in force in the Region of Murcia on Transferred Taxes, approved by Legislative Decree 1/2010, of November 5

Amount of deduction

€400 for the care of dependent persons who live with the taxpayer for at least half of the tax period.

For the purposes of this deduction, a dependent person is considered a relative over 75 years of age or, regardless of age, if the person has a disability of 65% or more.

Requirements and other conditions for the application of the deduction

This deduction will correspond exclusively to women and the requirements for its application will be:

That the woman beneficiary of the deduction carries out an activity as a self-employed person or as an employee, for which she is registered in the corresponding Social Security or mutual insurance scheme.
That the sum of the general tax base and the savings tax base , boxes [0435] and [0460] of the declaration, does not exceed than:
- €20,000 in individual taxation.
- €40,000 in joint taxation.
The amount of the deduction for each dependent person will be calculated proportionally to the number of days worked during the tax period.