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Form 100. Personal Income Tax Return 2025

10.4.21. For expenses arising from amyotrophic lateral sclerosis (ALS)

Amount

100% of the expenses incurred during the fiscal year arising from amyotrophic lateral sclerosis of the taxpayer, or of the taxpayer's descendants or ascendants in his/her care.

This deduction has a maximum limit of 3,500 all taxpayers who can apply the minimum for descendants or ascendants with respect to the same person.

Requirements and conditions

  • That the taxpayer's descendants and ascendants give the right to apply the minimum for descendants or ascendants.

  • That the total taxable base does not exceed 84,480 euros in the case of joint taxation and 52,800 euros in the case of individual taxation.

  • Expenses that qualify for deduction must be justified by invoices or equivalent documents, which must be made available to the tax authorities.

  • Health insurance premiums and other expenses not related to amyotrophic lateral sclerosis are not included in the basis for this deduction.

Completion

You must record: 

  • The amounts paid derived from the taxpayer's ELA.

  • The amounts paid derived from ELA for those people who generate the right to the minimum for descendants and the number of people who are entitled to the deduction.

  • The amounts paid derived from ELA for those people who generate the right to the minimum through ascendants and the number of people who are entitled to the deduction.