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Form 100. Personal Income Tax Declaration 2019

10.6.8. For illness expenses

From January 1, 2019, the deduction cannot be applied to the amounts paid during the year in contributions to mutual societies or non-mandatory health insurance companies, both for themselves and for people who are included in the family minimum.

The taxpayer may deduct 10 percent of the expenses and professional fees paid during the year for the provision of health services due to illness, health, pregnancy and birth of children, accidents and disability, both their own and those of the people who are included in the family minimum.


This deduction will have an annual limit of 500 euros in an individual return and 700 in a joint return. These limits will be increased by 100 euros in individual taxation when the taxpayer is a person with a disability and certifies a degree of disability equal to or greater than 65 percent. In the case of joint taxation, the increase will be 100 euros for each taxpayer with said disability.


  • That the sum of the general tax base and the savings tax base is less than 60,000 euros, both in individual taxation and in joint taxation.
  • The joint basis of this deduction will be constituted by the amounts justified with an invoice and paid, by credit or debit card, bank transfer, nominative check or deposit into accounts in credit institutions, to the people or entities that provide the services. In no case will amounts paid through deliveries of legal tender money give the right to make this deduction.


It must reflect the amounts paid for the provision of health services.