10.3.27. For expenses related to the diagnosed celiac disease

Amount

100 euros for the expenses incurred associated with celiac disease for each member of the family unit diagnosed with the aforementioned disease.

For the sole purpose of this deduction, the persons considered as members of the taxpayer's family unit are the taxpayer himself, his spouse in cases of joint declaration and those persons who generate the right to the application of the minimum for ascendants or descendants.
The condition of celiac disease must be certified by an official medical report that includes the definitive diagnosis according to the criteria recognized by the scientific community.

The report must be issued:
- By professionals practicing in the Health Service of the Principality of Asturias or in other public health services integrated into the National Health System (NHS), duly identified by their Personal Numerical Code (CNP) or the equivalent that corresponds in each Autonomous Community.
- In the case of patients with private health insurance, by professionals affiliated with the corresponding insurance entity, duly identified by their professional registration number.
Only taxpayers whose taxable income does not exceed 35,000 euros for individual taxation and 45,000 euros for joint taxation will be entitled to this deduction.
When two or more taxpayers are entitled to apply this deduction with respect to the same ascendants or descendants for the same tax period, the maximum amount of the deduction will be prorated equally among them.

It will record the amount of expenses associated with the taxpayer's celiac disease.
It will reflect the expenses associated with the spouse's celiac disease.
In the case of descendants and/or ascendants, the amount of expenses and the number of people entitled to the deduction must be stated.

In any case, it will reflect the professional registration number or personal numerical code of the doctor issuing the report.