For hiring indefinitely people affiliated with the Special System for Household Employees of the General Social Security Regime for the care of people

Amount of deduction

50% of the fees paid for contributions made during the tax period for the hiring of a person on an indefinite basis to care for the ascendants in the care of taxpayer indicated, and who is included in the Special System for Household Employees of the General Social Security Regime.

The 50% percentage will be applied to the amount of the installments paid in the months on which the requirements indicated below are met on the last day.

Requirements and other conditions for the application of the deduction

• That the taxpayer has had in his charge :

  • One or more ascendants in a direct line, by consanguinity, adoption or by affinity, who meet the requirements of cohabitation and income that give the right to apply the minimum for ascendants and are:

    • Over 75 years old , or

    • People over 65 years of age if they are considered with a physical, organic or sensory disability with a degree equal to or greater than 65% or with a cognitive, psychosocial, intellectual or developmental disability with a degree equal to or greater than 33%.

• That the taxpayer carries out activities on his/her own or third party account for which he/she receives income from work or economic activities .

• That the sum of the general taxable base and the savings taxable base (boxes [0500] and [0510] of the declaration) does not exceed the following amounts:

  • 30,000 euros in individual declaration.

  • 47,000 euros in joint declaration.

• When two taxpayers have the right to apply this deduction, its limit will be prorated between them in equal parts.

  To the extent that the deduction is applied by the taxpayer who pays amounts and is listed as an employer, provided that he has ascendants in his care who meet the requirements set out in the regulations, the prorating of the limit will only apply if two taxpayers have hired during the year one or more people to care for the same ascendants who meet the requirements established so that the right to apply the minimum for their direct relatives can be generated.

Incompatibility

This deduction is incompatible with the deductions, "For amounts allocated to non-occasional custody in nurseries and early childhood education centers of children or those fostered in the permanent foster care modality, under three years of age" "For reconciliation of work with family life" and "For ascendants over 75 years of age or over 65 years of age with disabilities."

Limits on deduction

The amount of this deduction may not exceed the following limits:

• 330 euros when the taxpayer is dependent on an ascendant .

• 550 euros if you have two or more ascendants in your care .

These limits will apply in identical amounts in joint taxation.

Application of the amounts and limits of the deduction according to the taxable base

• The maximum amounts and limits of the deduction (330 or 550 euros, as appropriate) will only be applicable to taxpayers whose sum of the general taxable base and the savings taxable base is less than 27,000 euros , in individual taxation, or less than 44,000 euros , in joint taxation.

• When the sum of the general taxable base and the savings taxable base of taxpayer is between 27,000 and 30,000 euros , in individual taxation, or between 44,000 and 47,000 euros, in joint taxation, the amounts and limits of the deduction will be as follows:

  • In individual taxation, the result of multiplying the maximum amount or limit of the deduction (330 or 550 euros, as appropriate) by a percentage obtained by applying the following formula:

    100 × (1 – the coefficient resulting from dividing by 3,000 the difference between the sum of the general taxable base and the family unit savings and 27,000)

  • In joint taxation , the result of multiplying the maximum deduction limit (330 or 550 euros, as appropriate) by a percentage obtained by applying the following formula:

    100 × (1 – the coefficient resulting from dividing by 3,000 the difference between the sum of the general taxable base and the family unit savings and 44,000)

For taxpayers who died before October 28, 2022

• The sum of the general taxable base and the savings taxable base may not exceed 25,000 euros .

• The amount of this deduction may not exceed the following limits:

  • 300 euros when the taxpayer is dependent on an ascendant .

  • 500 euros if you have two or more ascendants in your care .

• The maximum amounts and limits of the deduction (300 or 500 euros, as appropriate) will only be applicable to taxpayers whose sum of the general taxable base and the savings taxable base is less than 23,000 euros .

• When the sum of the general taxable base and the savings taxable base of the taxpayer is between 23,000 and 25,000 euros , the amounts and limits of the deduction will be the result of multiplying the maximum amount or limit of the deduction (300 or 500 euros, as appropriate) by a percentage obtained from the application of the following formula:

  100 × (1 – the coefficient resulting from dividing by 2,000 the difference between the sum of the general taxable base and the family unit's savings and 23,000)