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Form 100. 2019 Personal Income Tax return

10,5,21. For sickness expenses

Taxpayers can deduct 10% of the professional expenses and fees paid during the tax period for the provision of 100 services provided by those who have the status of medical or healthcare professionals, except pharmacists, in accordance with Articles 2 and 3 of the Act 44/2003, of 21 November, on the organisation of healthcare professions, for the prevention, diagnosis and treatment of diseases , dental health, pregnancy and birth of children, accidents and disability, both of their own and of the people included in the family tax-free threshold.

Under no circumstances is attendance for aesthetic purposes included, except when they are repair of damage caused by accidents or interventions that affect people and treatments intended for sexual identity.

 10% Of the costs of purchasing devices and accessories, including prescription glasses and contact lenses, which, due to their objective characteristics, can only be used to meet the physical deficiencies of people. 100


 This deduction will have an annual limit of:

  • 500 Euros in individual taxation.
  • 700 Euros in joint taxation.

These limits will be increased by 100 euros in individual taxation when the taxpayer is a person with disabilities and proves a degree of disability equal to or greater than 65 per 100.


 The joint basis for this deduction will be constituted by the amounts justified with an invoice and paid, by credit or debit card, bank transfer, nominative cheque or deposit in credit institutions, to the persons or entities providing the services.

The deduction may only be applied by the persons who hold the invoices and who, in turn, make the payment by the established means.

Note: Under no circumstances will the amounts paid by legal cash deliveries be eligible for this deduction.


 It must include in the boxes provided for this purpose the amounts entitled to deduction, breaking down the amounts for medical and health services, of the amounts intended for the purchase of equipment and accessories.