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Form 100. Personal Income Tax Return 2025

10.14.26. Due to diagnosed celiac disease

Amount

250 euros for each member of the family unit who has been diagnosed with celiac disease.

Requirements and conditions

  • For the sole purpose of this deduction, the persons considered to be members of the taxpayer's family unit are the taxpayer himself, his spouse and the persons who give the right to the application of the minimum for descendant or ascendant regulated in the LIRPF.

  • 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 a medical certificate that includes the definitive diagnosis according to the criteria recognized by the scientific community. This certificate must be issued by a practicing physician and must include their full identification, including their professional registration number and specialty, the date of issue and diagnosis.

Completion

  • If the person with celiac disease is the taxpayer or their spouse, they will mark the corresponding boxes in section A). Additionally, if the spouse has died during the year, the box provided for that purpose will be checked.

  • 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 of the doctor issuing the certificate.