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Form 100. Personal Income Tax Declaration 2023

10.15.33. For amounts paid for fertility treatments performed in authorized clinics or centers

Amount

100 euros.

Requirements and conditions

  • The age of the women must be between 40 and 45 years old, both included.

  • Fertility treatments must be performed in authorized clinics or centers.

  • The sum of the general taxable base and the taxable base of the taxpayer's savings does not exceed 30,000 euros, in individual taxation, or 47,000 euros, in joint taxation. This requirement will be controlled by the program.

Limit

The full amount of the deduction will only be applicable to taxpayers whose sum of the general taxable base and the savings taxable base is less than 27,000 euros in individual taxation, or less than 44,000 euros, in joint taxation.

When the sum of the general taxable base and the taxable savings base is between 27,000 and 30,000 euros in individual taxation, or between 44,000 and 47,000 euros in joint taxation, the amounts and deduction limits will be the following:

  1. In individual taxation, the result of multiplying the amount or deduction limit by a percentage obtained from the application of the following formula: 100

  2. In joint taxation, the result of multiplying the amount or deduction limit by a percentage obtained by applying the following formula: 100

Completion

If you are entitled to the deduction, you will check the box enabled for this purpose.