10.15.34. For amounts paid for certain health expenses

Amount

For the amounts paid in the tax period for expenses of the following nature:

• Up to 100 euros for the treatment and care of people affected by highly complex chronic diseases and so-called “rare” diseases. In the case of large or single-parent families, the deduction will be up to 150 euros.

• Up to 100 euros for the treatment and care of people diagnosed with acquired brain damage or Alzheimer's disease. In the case of large or single-parent families, the deduction will be up to 150 euros.

• 30% of the expenses derived from the acquisition of products, services and treatments related to oral health of a non-aesthetic nature, with a maximum of 150 euros.

• 30% of expenses related to the care of people affected by any pathology related to mental health, with a maximum of 150 euros.

• 30% of the amount allocated to the purchase of prescription lenses, contact lenses and cleaning solutions with a maximum of 100 euros.

The above concepts are compatible with each other.

Requirements 

• That the sum of the general taxable base and the savings taxable base is not greater than 32,000 euros in individual taxation or 48,000 euros in joint taxation.

  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 29,000 euros in individual taxation, or less than 45,000 euros in joint taxation.

  When the sum of the general taxable base and the savings taxable base is between 29,000 and 32,000 euros in individual taxation, or between 45,000 and 48,000 euros in joint taxation, the deduction amounts and limits will be as follows:

  1. In individual taxation, the result of multiplying the deduction amount or limit by a percentage obtained by applying the following formula: 100 X (1 – the coefficient resulting from dividing by 3,000 the difference between the sum of the taxpayer's general taxable base and savings and 29,000)

  2. In joint taxation, the result of multiplying the deduction amount or limit by a percentage obtained by applying the following formula: 100 X (1 – the coefficient resulting from dividing by 3,000 the difference between the sum of the taxpayer's general taxable base and savings and 45,000)

• That the services received as a result of medical treatments are provided by establishments, centers, services, or health professionals registered in the General Registry of Health Centers, Services and Establishments or in the State Registry of Health Professionals.

• That the acquisition of goods or services can be accredited by means of the corresponding invoice, which must indicate the deduction concept and proof of payment by credit or debit card, bank transfer, personal check or deposit into accounts in credit institutions.

  For the purposes of review by the tax authorities, the previous records must be accompanied by a report issued by a competent professional that unequivocally allows their correct classification in one of the expense categories provided for this deduction.

Limit

The deduction limit will be established by taxpayer and the disbursements may be used to treat the taxpayer, his/her spouse, and those persons who entitle him/her to the application of the family minimums for descendants and ascendants.

When two taxpayers are entitled to apply this deduction for the fact of paying expenses related to the treatment or care received by other people, the basis of the deduction will be prorated between them in equal parts.

Base

The amounts paid in the tax period for the aforementioned expenses.

The deduction base will not include premiums paid for health insurance or the amount of medical benefits that are reimbursable by social security or entities that replace it.

Amounts paid to non-profit associations declared to be of public utility that enjoy the deduction for donations and other contributions regulated in section 3 of article 68 of the Personal Income Tax Law will not be included in the deduction base either.

Completion

Expenses related to the treatment and care of the taxpayer, his/her spouse, and those persons who entitle him/her to the application of the family minimums for descendants and ascendants will be completed in section A) and/or in section B).

In section A) the amounts paid for the treatment and care of people affected by highly complex chronic diseases and so-called "rare" diseases and the amounts paid for the treatment and care of people diagnosed with acquired brain damage or Alzheimer's disease will be recorded separately.

When there is more than one taxpayer who is entitled to apply the deduction for having incurred expenses related to treatment or care, the amount of the expense will be shared equally among them.

Additionally, if you are part of a large or single-parent family, you will indicate this in the box provided for this purpose.

In section B) you will separately reflect the corresponding amounts:  to expenses derived from the acquisition of products, services and treatments related to oral health of a non-aesthetic nature, to expenses related to the care of people affected by any pathology related to mental health and to expenses destined to the acquisition of prescription glasses, contact lenses and cleaning solutions.

When there is more than one taxpayer who is entitled to apply the deduction for having incurred expenses related to treatment or care, the amount of the expense will be shared equally among them.