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Form 100. Personal Income Tax Return 2025

10.13.21. For prescription lenses, contact lenses, and cleaning solutions

Amount

The 30  % of the amounts paid in the tax period for the acquisition of prescription glasses, contact lenses and cleaning solutions for children under 12 years of age for whom the minimum allowance for dependents applies, with a maximum of 100 euros.

Completion

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