10.6.8. For illness expenses

The taxpayer may deduct 10% 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 as long as these fees are not covered by Social Security or, where appropriate, by the corresponding Mutual Fund or insurance entity of the taxpayer.

Limits

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%. In joint taxation, the increase will be 100 euros for each taxpayer with said disability.

Requirements

The taxable base for the period reduced by the personal and family minimum must be less than 22,946 euros in individual taxation or 31,485 euros in joint taxation.

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.

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

Completion

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