For illness expenses for residents on the island of La Palma
Regulations: First Additional Provision. Four Consolidated Text of the current legal provisions issued by the Autonomous Community of the Canary Islands regarding transferred taxes, approved by Legislative Decree 1/2009, of April 21.
Note: This deduction is not applicable in the case of taxpayers who died before September 19, 2021
Temporal scope for the application of the deduction
This deduction will be applicable exclusively in fiscal years 2021 and 2022 .
Deduction amount
35 percent of the following expenses paid in the year by taxpayers residing on the Island of La Palma:
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Expenses and professional fees paid during the tax period for the provision of services carried out by those who have the status of medical or healthcare professionals , except pharmacists , in accordance with the provisions of articles 2 and 3 of Law 44/2003, of November 21, on the regulation of health professions, for the purpose of prevention, diagnosis and treatment of diseases, dental health, pregnancy and birth of children, accidents and disability, both for themselves and for the people who are included in the family minimum.
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Expenses on the acquisition of devices and accessories , including prescription glasses and contact lenses, which due to their objective characteristics can only be used to compensate for physical deficiencies of people.
Deduction maximum limits
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This deduction will have an annual limit of:
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These limits will be increased by 100 euros in individual taxation when the taxpayer is a person with a disability and proves a degree of disability equal to or greater than 65 per 100 .
Requirements and other conditions for the application of the deduction
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Only taxpayers with habitual residence in 2021 on the island of La Palma who have the right to apply the deduction for the personal, family and disability minimum, provided for in the first Additional Provision One of the Consolidated Text of the current legal provisions issued by the Autonomous Community of the Canary Islands regarding transferred taxes, approved by Legislative Decree 1/2009, of April 21, due to the presence of any of the following situations :
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Who have been permanently evicted from the properties where they resided, due to having been destroyed, uninhabitable or inaccessible as a result of the volcanic eruption that began on September 19, 2021.
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That the properties where their workplaces or means of subsistence were located have been destroyed, uninhabitable or inaccessible as a result of the volcanic eruption that began on September 19, 2021.
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The joint basis of this deduction will be constituted by the amounts justified with an invoice and paid, by credit or debit card, bank transfer, nominative check or deposit into accounts in entities of credit, to the people or entities that provide the services .
The deduction can only be applied by the persons who hold the invoices and who, in turn, make the payment by the established means. However, in the case of marriages under a community regime, the amounts paid will be attributed to both spouses in equal parts, so both parents could apply the deduction on half of the amounts paid for the expenses caused by the children, although the invoice is in the name of only one of them. In the rest of the cases (separation of assets, de facto couples, etc.) it must be proven who has paid the expenses (a priori it is understood that the expense has been paid by the owner of the invoice, but proof is admitted that proves that has been another of the parents) who will be the one who can apply the deduction and for the entire amounts paid by him.
Note: In no case will amounts paid through deliveries of legal tender give the right to practice this deduction.
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The invoice must meet all the conditions established in the Regulation that regulates billing obligations approved by Royal Decree 1619/2012, of November 30. The invoice received by the taxpayer must be kept during the limitation period.
Note: Please note that the amount of this new deduction for specific illness expenses for residents on the island of La Palma is entered in box [0848] while the amount of Deduction for general illness expenses for residents of the Canary Islands is recorded in box [0940].
Incompatibility
The general deduction " For illness expenses " of article 16 ter of the Consolidated Text and this deduction are incompatible with respect to the same taxpayer , so that those Taxpayers with habitual residence in La Palma in 2021 who have the right to apply the personal, family and disability minimum deduction will apply the new deduction to all amounts paid for illness expenses during the year.
As they are different deductions, in the joint return they will be compatible with each other as long as they are generated by a different taxpayer . That is, if one of the taxpayers meets the requirements to apply the deduction corresponding to La Palma, the new deduction will be applied while the other taxpayer will apply the deduction provided for in article 16 ter of the consolidated text.