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Form 100. Personal Income Tax Return 2025

10.10.19. Intended for ALS patients and their families

Amount and requirements

Taxpayers who have been diagnosed with amyotrophic lateral sclerosis will be able to deduct 2,000 euros of the full regional quota.

Additionally, the following taxpayers may apply this €2,000 deduction:

  • Whose spouse or partner, provided they live with him or are dependent on him, has been diagnosed with this disease.

  • Whose descendant or ascendant, which gives the right to the application of the minimum for descendant or ascendant, has been diagnosed with this disease.

When there are several taxpayers entitled to the deduction with respect to the same person, its amount will be prorated among them in equal parts.

Completion

  • If the person diagnosed with ALS is the taxpayer himself, he will mark the box enabled for that purpose in section A).

  • If the person diagnosed with ALS is your spouse or partner with whom you live or who is dependent on you, you will mark the box provided for this purpose in section B) and indicate the number of people entitled to apply the deduction.

  • If those diagnosed with ALS are descendants and/or ascendants, in section C) you will enter 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.