Taxpayers cannot deduct domestic worker expenses for caring for an ascendant from Personal Income Tax (IRPF)

Managing the care of dependent family members involves significant costs that directly impact the finances of individuals. One of the recurring questions in the fiscal field is whether these expenses can be offset through benefits in the income tax return.

What the DGT has ruled

The Dirección General de Tributos (DGT) has determined that Law 35/2006 on Personal Income Tax (LIRPF) does not contemplate deductions in the tax liability or specific tax benefits for payments made to a domestic worker intended for the care of a dependent ascendant.

The Administration's criteria is based on the fact that state regulations do not include this concept within deductible expenses. Instead, the tax burden of taxpayers who have family members in these conditions under their care is adjusted through the personal and family allowance, according to the particular circumstances of each case and current regulations.

What this means for you

If you have expenses derived from hiring staff to care for your mother, father, or any other ascendant requiring care, you should know that you will not be able to apply a direct deduction in your state IRPF return for this concept. The expense is considered a private cost that does not have a specific tax incentive in the national tax.

What you should do

Given this situation, it is necessary to consider the following points:

• Verify regional regulations: Although there is no deduction in the state tax, there are autonomous communities that contemplate specific deductions for care expenses or for dependency situations. It is fundamental to check the regulations of your region.
• Review the family allowance: Ensure that your family and dependency situation is correctly reflected in your tax return to correctly apply the personal and family allowances provided by law.
• Evaluate each case: The application of tax regulations requires an analysis of the particular situation of each taxpayer and their tax residence.