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Form 100. Personal Income Tax Return 2025

10.1.17. For families diagnosed with celiac disease

Amount

100 euros for each member of their family who has been diagnosed with celiac disease.

Requirements and conditions

  • For the sole purpose of this deduction, the taxpayer's family members are considered to be the taxpayer himself, his spouse or partner registered in the Register of Civil Partnerships of the Autonomous Community of Andalusia or in similar registers of other Public Administrations, and those persons who give him the right to the application of the minimum for ascendants or descendants.

  • When two or more taxpayers are entitled to the application of the deduction for the same person, its amount will be distributed equally.

  • The condition of celiac disease must be certified by an official medical report that includes the definitive diagnosis according to the criteria recognized by the scientific community.

    The report must be issued:

    • By professionals practicing in the Public Health System of Andalusia (SSPA) or in other public health services integrated into the National Health System (SNS), duly identified by their personal numerical code (CNP) or the equivalent that corresponds in each Autonomous Community.

    • In the case of patients with private health insurance, by professionals affiliated with the corresponding insurance entity, duly identified by their professional registration number.

Completion

  • If the person with celiac disease is the taxpayer, their spouse or partner will mark the corresponding boxes in section A), taking into account that if the person with celiac disease is the taxpayer and their civil status is other than married, the box "If they are part of a couple registered in the Register of Civil Partnerships of the Autonomous Community of Andalusia or in similar registers of other Public Administrations" will be enabled, which they must mark if they are in this situation. If the person with celiac disease is the widowed taxpayer and his spouse has died during the tax year, he will additionally tick the box enabled for that purpose.

    If the person with celiac disease is your registered domestic partner, you should only check the box relating to "If your spouse or domestic partner has a diagnosed celiac disease."

    If the person with celiac disease is the spouse who died during the tax year, the widowed taxpayer should only tick the box relating to "If your spouse or partner has a diagnosed celiac disease."

  • If those diagnosed with celiac disease are descendants and/or ascendants, in section B) you will state the number of descendants and/or ascendants that give rise to the deduction:

    • If there is only one person entitled to the deduction for the same descendant and/or ascendant, the number of descendants or ascendants that generate the right will be entered in the box enabled for that purpose.

    • When there are two people entitled to the deduction for the same descendant and/or ascendant, the number of descendants and/or ascendants that generate the right will be indicated in the corresponding box.

    • When there are more than two people entitled to the deduction for the same descendant and/or ascendant, the enabled box will reflect the number of descendants and/or ascendants that generate the right and the number of people entitled to apply the deduction.

In any case, it must reflect the professional registration number or the Personal Numerical Code of the doctor issuing the report.