Skip to main content
Practical Income Manual 2021.

For illness expenses (general)

Regulations: Art. 16 ter 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, April 21.

Deduction amount

  • 10 per 100 of the 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 organization of health professions, for the prevention, diagnosis and treatment of diseases, dental health, pregnancy and birth of children, accidents and disability, both their own and those of people who are included in the family minimum .

    Note: In no case is assistance for aesthetic purposes included, except when it constitutes the repair of damage caused by accidents or interventions that affect people and treatments aimed at sexual identity.

  • 10 per 100 of the expenses on the acquisition of devices and accessories , including prescription glasses and contact lenses, which due to their objective characteristics can only be be used to make up for the physical deficiencies of people.

Deduction maximum limits

  • This deduction will have an annual limit of:

    • - 500 euros in individual taxation.

    • - 700 euros in joint taxation.

  • 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

  • The sum of the general tax base and the savings tax base, boxes [0435] and [0460] of the declaration corresponding to the fiscal year in which the right to deduction originates, must not be greater than :

    • - 39,000 euros in individual taxation.

    • - 52,000 euros in joint taxation .

  • 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 credit institutions, to the people or entities that provide 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.

  • 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.

Important : Please note that the amount of this general deduction for illness expenses is entered in box [0940] while the amount of the new deduction for illness expenses for residents of the island of La Palma is recorded in box [0848].


The deduction "for illness expenses for residents on the island of La Palma" regulated by the first Additional Provision. Four 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 deduction for minimum personal, family and due to disability, they 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 apply while the other taxpayer meets the requirements of this general deduction for residents in the Canary Islands, this one will apply.