10.1.16. For veterinary expenses arising from the acquisition of pets or the ownership of assistance dogs

Amount

He 30% of the amounts paid in the tax period for veterinary expenses derived from the acquisition of pets or the keeping of assistance dogs with a maximum of 100 euros per year per taxpayer.

Requirements and conditions 

1. The deduction will be applicable in relation to veterinary expenses paid by the taxpayer from 1 January 2025 and during the following periods:

   1. Generally speaking, during the year following the date of acquisition of the pet.

   2. If the pet is acquired through adoption, for three years following the date of adoption.

   3. In the case of an assistance dog, throughout the period of ownership of the animal by the taxpayer.

2. For the purposes of this deduction, the following definitions shall apply:

   • Pets: A domestic or wild animal in captivity, kept by humans, mainly in the home, provided that it can be kept in good welfare conditions that respect its ethological needs, can adapt to captivity and that its possession is not intended for consumption or the use of its products or any industrial use or any other commercial or lucrative purpose and that, in the case of wild animals, its species is included in the positive list of companion animals.

     In any case, dogs, cats and ferrets, regardless of the purpose for which they are intended or the place where they live or where they come from, will be considered companion animals.

     Production animals will only be considered companion animals if, having lost their productive purpose, the owner decides to register them as companion animals in the Companion Animal Registry.

   • Assistance dogs, The one who, after passing a selection process, has completed his training in a specialized entity officially recognized or approved by the competent administration, with the acquisition of the necessary skills to provide service and assistance to people with disabilities, as well as warning dogs or dogs for assistance to people with autism spectrum disorder.

     For these purposes, this definition shall include warning dogs that, meeting the requirements established in Royal Decree 409/2025, of May 27, are intended for the protection and accompaniment of victims of gender violence, provided that these have such consideration in accordance with the provisions of Law 13/2007, of November 26, on measures for prevention and comprehensive protection against gender violence, or in the regulations that replace them.

3. The following will be considered veterinary expenses derived from the acquisition of companion animals or the ownership of assistance dogs, provided that they have been effectively paid by the taxpayer:

   • Those relating to vaccinations, deworming and other treatments that are mandatory in accordance with the provisions of article 3 of the Order of the Ministry of Agriculture and Fisheries, of April 19, 2010, which establishes the mandatory treatments of companion animals, the data for their identification in the sale and the methods of slaughter of the same in the Autonomous Community of Andalusia, or the regulation that replaces it.

   • The costs of sterilizing the animal, when such intervention is required in accordance with the provisions of articles 23.1.a) and 26.i) of Law 7/2023, of March 28, and in article 29 of Law 11/2003, of November 24, on the protection of animals, or in the regulations that replace them. Among others, the following are considered deductible:

     • Those satisfied and passed on to adopters by private adoption centers (the so-called “animal shelters” or “animal protection entities” in the terms of article 3.q) of Law 7/2023, which dedicates its Chapter VII to them; non-profit entities in the form of an association or foundation).

     • Those directly satisfied by such adopters, who on numerous occasions carry out the adoption with the commitment to subsequently sterilize the animal.

     • Those paid by purchasers through the sale of companion animals, obliged by article 26.d) of Law 7/2023 to "Adopt the necessary measures to prevent the uncontrolled reproduction of companion animals."

4. The deduction will only be applicable:

   • When the acquisition of the pet occurs through sale, transfer or adoption, if this is done in accordance with the provisions of articles 55, 56, 57 and 58 of Law 7/2023, of March 28.

   • If the expenses are duly justified by an invoice issued by a legally authorized veterinary professional or center.

   • If the sum of the taxpayer's general taxable income and savings does not exceed 80,000 euros in individual taxation or 100,000 euros in joint taxation.

5. In the case of the acquisition of pets, the deduction will only be applicable to those acquisitions formalized from January 1, 2025 onwards.

   This limitation shall not apply to assistance dogs, without prejudice to the provisions of paragraph 1.c

Completion

The amount paid will be recorded with the right to deduction.