Skip to main content
Form 100. 2019 Personal Income Tax return

10.6.8. For sickness expenses

From 1 January 2019, the deduction cannot be applied to the amounts paid during the year for payments to mutual society members or non-compulsory medical insurance companies, both own and those included in the family tax-free threshold.

The taxpayer may deduct 10% of the professional expenses and fees paid during the year for the provision of health services for the reason of illness, health, pregnancy and birth of children, accidents and disability, both of their own and of the people included in the family tax-free threshold.


This deduction will have an annual limit of 500 euros in individual tax return and 700 in joint tax return. 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 of 65% or more. In the case of joint taxation, the increase will be 100 euros for each taxpayer with this disability.


  • The sum of the general tax base and the gross tax base of the savings, must be less than 60,000 euros both in individual taxation and in joint taxation
  • 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. Under no circumstances will they be entitled to apply this deduction for amounts paid through deliveries of legal tender.


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