10.13.23. For expenses associated with Rare Diseases

Amount and requirements 

Taxpayers will be able to deduct the amounts paid in the tax period for the treatment and care of people affected by so-called "rare" diseases, with a limit of 300 euros.

The expenses may be allocated to the taxpayer himself, his spouse and those persons who give the right to the application of the family minimums for descendants and ascendants and will be accredited by means of the corresponding invoice.

Completion

It will record the amount paid in relation to the treatment and care of people affected by “rare” diseases.