La deducción por ayuda doméstica como medida extrafiscal en la lucha contra la doble presencia y la economía sumergida

Abstract

This paper examines the suitability of the tax deduction for domestic assistance as a form of positive fiscal action aimed at addressing two structural issues: women’s double burden of paid and unpaid work and the prevalence of undeclared work in the domestic services sector. Building on the sexual division of labour and the externalisation of care work, it analyses how these dynamics contribute to gender inequality and labour informality. The study also explores taxation as a policy instrument, considering regional experiences within Spain and comparative approaches, particularly in Nordic countries. It constitutes a lege ferenda proposal aimed at improving the current legal framework. It argues that a well-designed tax incentive can promote work–life balance, encourage the formalisation of domestic employment, and reduce the size of the informal economy. However, its effectiveness depends on appropriate design and its integration within a broader framework of complementary social and labour policies.