¿Cómo tributa el servicio doméstico?
Para el empleado de hogar, el salario percibido tributa en el IRPF como rendimiento del trabajo. La particularidad fiscal reside en que el empleador particular no tiene la consideración de retenedor, por lo que no descuenta IRPF en la nómina mensual. Leer
Domestic workers in Spain are taxed on their salaries as income from labor. A key fiscal distinction is that the private employer does not act as a withholding agent; therefore, they do not deduct taxes from the employee's monthly paycheck. This lack of automatic deduction lowers the annual income threshold that requires the worker to file a tax return from 22,000 euros to 15,000 euros (unless income is received from multiple employers). Regardless of the number of employers, the same threshold applies.
The cost of the employee's salary does not qualify for deduction in the national portion of the IRPF tax calculation. However, many autonomous communities offer tax deductions for the autonomous portion of the payroll for hiring domestic help or caregivers for the elderly. Furthermore, this direct employer-employee relationship is not subject to VAT, which would only apply if the services were obtained through an external company or intermediary.
From the outset of employment, domestic workers must be registered with the Social Security system. The monthly contribution, which covers common contingencies, professional contingencies, unemployment, and Fogasa, is split between the employer and employee, with the employer bearing a larger share.
Written by urgent.news from Expansion ES's reporting — not their text. Machine-written — may contain errors; check the original before relying on it.
