Skip to content
Back to index
V0279-18 7 February 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción en la cuota

There is no tax credit in the tax liability for expenses related to the hiring of domestic workers

A person with a disability inquires whether they can apply a tax credit in the tax liability for Social Security payments made for two domestic workers. The DGT responds that the Tax Law does not provide for an express tax credit for these expenses.

The question raised

Question raised: Whether there is any tax credit in the tax liability for said expenses.

The DGT's ruling

The Personal Income Tax Law does not include an express consideration of amounts paid to persons performing domestic tasks nor of the expenses that may arise therefrom. Nevertheless, the regulations take certain situations into account in the quantification of the personal and family minimum which could imply the need to hire domestic services.

Email
Contact