10.15.34. For amounts paid for certain health expenses

Amount

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

Up to 100 euros for the treatment and care of people affected by highly complex chronic diseases and those called “rare”. 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 linked to oral health of a non-aesthetic nature, with a maximum of 150 euros.
30% of the 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 acquisition of prescription glasses, contact lenses and cleaning solutions with a maximum of 100 euros.

The previous concepts are compatible with each other.

Requirements

That the sum of the general taxable base and the taxable savings base does not exceed 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 taxable savings base is between 29,000 and 32,000 euros in individual taxation, or between 45,000 and 48,000 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
That the services received as a consequence 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 acquisitions of goods or services can be accredited by means of the corresponding invoice, which must indicate the concept deducted and proof of payment by credit or debit card, bank transfer, nominative check or deposit into accounts at credit institutions.

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

Limit

The deduction limit will be established per taxpayer and the disbursements may be used for the treatment of the taxpayer, his or her spouse, and those persons who give the right to the application of the family minimums for descendants and ascendants.

When two reporting taxpayers are entitled to the application of this deduction for disbursing expenses related to the treatments or care received by other people, the base of the deduction will be prorated between them in equal parts.

Base

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

Premiums paid for medical insurance or the amount of medical benefits that are reimbursable by social security or the entities that replace it will not be included in the deduction base.

Nor will amounts paid to non-profit associations declared 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 be included in the base of the deduction.

Completion

Expenses related to treatment and care of the taxpayer, his or her spouse, and those people who give the right to the application of 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 those called “rare” will be recorded separately, and the amounts paid for the treatment and care of people diagnosed with damage. acquired brain or Alzheimer's disease.

When there is more than one taxpayer with the right to apply the deduction for having incurred expenses related to treatment or care, the amount of the expense will be prorated among them in equal parts.

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

In section B) the corresponding amounts will be reflected separately: to expenses derived from the acquisition of products, services and treatments linked 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 for the acquisition of prescription glasses, lenses contact and cleaning solutions.