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Form 100. Personal Income Tax Return 2025

10.13.25. For veterinary expenses

Amount

The 30  % of the amounts paid during the tax period for veterinary services provided to their domestic animals with a maximum of 100 euros.

Requirements and conditions

  • The sum of the general taxable base and savings cannot exceed 25,000 euros in individual taxation and 40,000 euros in joint taxation.

  • The amounts paid must be justified by means of the corresponding invoice.

Completion

It will record the amount paid for the veterinary services.