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Practical Income Manual 2021.

For illness expenses

Regulations: Art. 2.7 Text Recast of the Law on Fiscal Measures regarding taxes transferred by the State, approved by Legislative Decree 62/2008, of June 19 , by the Autonomous Community of Cantabria.

Amount and maximum limits of the deduction

  • 10 percent of professional expenses and fees , both their own and those of the people included in the family minimum, paid during the year for the provision of health services due to illness, dental health, pregnancy and birth of children, accidents and disability, as long as these fees are not covered by Social Security or, where applicable, by the corresponding Mutual Fund or insurance entity of the taxpayer .

  • This deduction will have an annual limit of:

    • - 500 euros in taxation individual .

    • - 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 .

    • - 100 euros for each taxpayer with said disability in the case of joint taxation .

Requirements for applying the deduction

  • That the sum of the general taxable base and the savings taxable base, sum of the boxes [0500] and [0510] of the declaration, reduced by the personal and family minimum, box [ 0520], is less than:

    • - 22,946 euros in individual taxation.

    • - 31,485 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 , at people or entities that provide the services.

    Note: in no case will the amounts paid through cash deliveries give the right to make this deduction.