10.15.34. For amounts paid for certain health expenses

It is not currently possible to complete this deduction due to the recent publication (on April 8) of a regulatory modification by the Autonomous Community. Renta Web is being adapted to the new regulations, so the field for completing the form is disabled to avoid errors in the declarations. The box will be enabled as soon as possible.

The taxpayer may deduct the amounts paid during the tax period for expenses of the following nature:

• Up to 100 euros for the treatment and care of people affected by highly complex chronic diseases and so-called “rare” diseases. In the case of large or single-parent families, the deduction will be up to 150 euros.

• Up to 100 euros for the treatment and care of people diagnosed with acquired brain damage or Alzheimer's disease. In the case of large or single-parent families, the deduction will be up to 150 euros.

• 30% of the expenses derived from the acquisition of products, services and treatments related to oral health of a non-aesthetic nature, with a maximum of 150 euros.

• 30% of expenses related to the care of people affected by any pathology related to mental health, with a maximum of 150 euros.

• 30% of the expenses allocated to the acquisition of prescription lenses, prescription lenses with non-pre-mounted frames, contact lenses and maintenance solutions with a maximum of 100 euros.

The above concepts are compatible with each other.

Requirements

• That the sum of the general taxable base and the savings taxable base does not exceed 60,000 euros in individual taxation and 78,000 euros in joint taxation.

  The deduction limits will apply to taxpayers whose sum of the general taxable base and the savings taxable base is less than 54,000 euros, in individual taxation, or less than 72,000 euros, in joint taxation.

  When the sum of the taxpayer's general taxable income and savings taxable income is between 54,000 and 60,000 euros, in individual taxation, or between 72,000 and 78,000 euros, in joint taxation, the amount of the deduction limits will be as follows:

  1. In individual taxation, the result is the multiplication of the deduction limits by a percentage obtained from the application of the following formula: 100 X (1 – the coefficient resulting from dividing by 6,000 the difference between the sum of the general taxable base and the taxpayer's savings and 54,000).

  2. In joint taxation, the result of multiplying the deduction limits by a percentage obtained from the application of the following formula: 100 X (1 – the coefficient resulting from dividing by 6,000 the difference between the sum of the general taxable base and the taxpayer's savings and 72,000).

• That the services received as a result of medical treatments are provided by establishments, centers, services, or health professionals registered in the General Registry of Health Centers, Services and Establishments or in the State Registry of Health Professionals.

• That the acquisition of goods or services can be proven by means of the corresponding invoice which must indicate the deducted concept and the proof of payment by credit or debit card, bank transfer, nominative check or deposit into accounts in credit institutions

  For the purposes of review by the tax authorities, the previous records must be accompanied by a report issued by a competent professional that unequivocally allows their correct classification in one of the expense categories provided for this deduction.

Limit

The deduction limit will be established by taxpayer and the disbursements may be used to treat the taxpayer, his/her spouse, and those persons who entitle him/her to the application of the family minimums for descendants and ascendants.

Base

The amounts paid in the tax period for the aforementioned expenses.

The deduction base will not include premiums paid for health insurance or the amount of medical benefits that are reimbursable by social security or entities that replace it.

Amounts paid to non-profit associations declared to be of public utility that enjoy the deduction for donations and other contributions regulated in section 3 of article 68 of the Personal Income Tax Law will not be included in the deduction base either.

When two taxpayers are entitled to apply this deduction for the fact of paying expenses related to the treatment or care received by other people, the basis of the deduction will be prorated between them in equal parts.

Completion

It is not currently possible to complete this deduction due to the recent publication (on April 8) of a regulatory modification by the Autonomous Community.

Renta Web is being adapted to the new regulations, so the field for completing the form is disabled to avoid errors in the declarations. The box will be enabled as soon as possible.