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Form 100. Personal Income Tax Return 2022

10.5.27. For medical expenses for residents of the island of La Palma

Amount

35% of all professional fees and expenses paid during the tax period.

Requirements and conditions

  • Taxpayers must be entitled to apply the deduction for personal, family and disability minimum .

  • Professional fees and expenses must be paid:

    • For the provision of services 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 childbirth, accidents and disability, both their own and those of people included in the family minimum.

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

    • For the acquisition of devices and accessories, including prescription glasses and contact lenses, which due to their objective characteristics can only be used to compensate for the physical deficiencies of people.

  • This deduction is incompatible with the deduction for medical expenses for the same taxpayer.

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, personal check or deposit into accounts in credit institutions, to the persons or entities that provide the services.

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

In no case will amounts paid through legal tender money 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 can prove a degree of disability equal to or greater than 65%.

Completion

The expenses for the provision of medical and health services and those corresponding to the acquisition of equipment and accessories will be recorded separately.