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Specific manual for people with disabilities

For the care of children under 3 years of age, dependent elderly people and people with disabilities

Regulations: Articles 11 bis and 18.2 Text Consolidated legal provisions of the Community of Madrid on taxes transferred by the State, approved by Legislative Decree 1/2010, of October 21

Amount and maximum limit of the deduction

  • 25% of the contributions paid by the taxpayer for contributions to the Special System for Domestic Employees of the General Social Security Regime, with the deduction limit of 463.95 euros per year.

  • 40% of the contributions paid to the Special System for Domestic Employees of the General Social Security Regime, in the case of taxpayers who are the owners of a large family, with a deduction limit of 618.60 euros per year. .

Requirements and other conditions for the application of the deduction

Circumstances that must occur to apply the deduction:

The deduction will be applicable for the contributions corresponding to the months of the tax period in which any of the following circumstances occur:

  1. That the taxpayer has at least one child under 3 years of age for whom the minimum for descendants applies.

  2. That the taxpayer lives with a ascendant, descendant, collateral by second degree of consanguinity, or spouse, in all cases over 65 years of age , who has been recognized as having any of the degrees of dependency provided for in article 26 of Law 39/2006, of December 14, on the Promotion of Personal Autonomy and Care for People in Situations of Dependency.

  3. That the taxpayer lives with an ascendant, descendant, second-degree collateral relative, or spouse who has been recognized as having a degree of physical, mental, or sensory equal to or greater than 33% .

    For the purposes of the provisions of this letter c), a degree of disability equal to or greater than 33% will be considered accredited in the case of Social Security pensioners who have been granted a pension for total, absolute or severe permanent disability and in the case of passive class pensioners who have been granted a retirement pension for permanent disability for service or uselessness. Likewise, a degree of disability equal to or greater than 65% will be considered accredited in the case of persons whose incapacity is declared judicially, even if it does not reach said degree.

    For the purposes of the provisions of letters b) and c), only ascendants and descendants for whom the taxpayer is entitled to apply the minimum for ascendants and descendants will be taken into consideration, as well as the spouse and collateral relatives up to the second degree of kinship by blood who live with the taxpayer for more than 183 days of the tax period and do not have annual income, excluding exempt income, greater than 8,000 euros.

  4. That the taxpayer has been recognized as having one of the degrees of dependency or disability of those referred to in letters b) and c) above.

General requirements when any of the circumstances a), b), c) or d) occur

  • The taxpayer must be registered with Social Security as the employer of a family household, have employed and paid contributions for one or more persons under the Special System for Household Employees of the General Social Security Regime during the period in which the deduction is to be applied.

    Likewise, the person or persons hired will be required to provide services to the head of the family home for at least 40 hours per month.

  • That the sum of the taxpayer's general and savings tax base, together with that corresponding to the rest of the members of his family unit , sum of boxes [0435] and [0460] of the declaration , does not exceed the amount in euros corresponding to multiplying by 30,930 the number of members of said family unit.

    For the purposes of applying the deduction, the taxable base of your family unit will be taken into account in an aggregate manner, regardless of whether or not there is an obligation to file a tax return. In the case of joint taxation, the taxable base of said declaration will be the one taken into account for the purposes of the established limit.

Additional requirements in the case of applying the deduction due to the circumstance indicated in letter a) above

  • The employer taxpayer and, where applicable, the other parent of the child under 3 years of age for whom the minimum for descendants applies, must carry out a self-employed or employed activity for which they are registered in the corresponding Social Security or mutual fund regime for at least 183 days within tax period .

    If the taxpayer has children under 3 years of age with different parents, the deduction may be applied when the requirement indicated in the previous paragraph is met with respect to any of them.

Additional requirements in the case of applying the deduction due to the circumstances indicated in letters b) or c)

The taxpayer employer must be in one of the following situations :

  • Carry out a activity on your own or as an employee for which you are registered with the corresponding Social Security or mutual fund scheme for at least 183 days within the tax period.

  • Receive contributory and assistance benefits from the unemployment protection system, pensions paid by the General Regime and the Special Regimes of Social Security or by the State Passive Classes Regime, or benefits similar to the above recognized to professionals not integrated into the special Social Security regime for self-employed workers or freelancers by social security mutual societies that act as alternatives to the aforementioned special Social Security regime, provided that they are benefits for situations identical to those provided for the corresponding Social Security pension.

  • The provisions of the 2 previous points will not be enforceable in the event that the deduction is applied for the circumstance indicated in letter d) above .