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Form 100. Personal Income Tax Declaration 2021

10.5.27. For illness expenses for residents on the island of La Palma

This deduction will not be applicable to taxpayers who died before September 19, 2021.

Amount

In the 2021 and 2022 tax periods, taxpayers who meet the requirements may deduct 35% of all expenses and professional fees paid during the tax period.

Requirements and conditions

  • Taxpayers must have the right to apply the deduction for personal, family and disability minimum.

  • Professional expenses and fees must be paid:

    • For the provision of services carried out by those who have the status of medical or health professionals, except pharmacists, for the prevention, diagnosis and treatment of diseases, dental health, pregnancy and birth of children, accidents and disability, both their own and those of the people who are included in the family minimum.

      In no case is assistance for aesthetic purposes included, except when it constitutes the repair of damage caused by accidents or interventions that affect people and treatments aimed at sexual identity.

    • By acquiring devices and accessories, including prescription glasses and contact lenses, which due to their objective characteristics can only be used to compensate for people's physical deficiencies.

  • This deduction is incompatible with respect to the same taxpayer with the deduction for illness expenses.

Deduction base

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 at credit institutions, to the people or entities that provide the services.

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

In no case will amounts paid through deliveries of legal tender give the right to make this deduction.

Limits

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 a disability and certifies a degree of disability equal to or greater than 65%.

Completion

It will record separately the expenses for the provision of medical and health services and those corresponding to the acquisition of devices and accessories.