For illness expenses (general)
Regulations: Additional Provision Four. Fourteen Consolidated Text of the current legal provisions issued by the Autonomous Community of the Canary Islands on transferred taxes, approved by Legislative Decree 1/2009, of April 21
Note: The conditions and amounts indicated below for this deduction will apply exclusively in the tax periods 2022 and 2023, replacing those provided for in article 16 ter of the Revised Text . Therefore, this is the last exercise in which they will be applicable.
Amount of deduction
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12 percent of the professional expenses and fees paid during the tax period for the provision of services by those who have the status of medical or health 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 reasons of prevention, diagnosis and treatment of diseases, dental health, pregnancy and childbirth, accidents and disability, both their own and those of people included in the family minimum .
Note: In no case is assistance for aesthetic purposes included, except when it constitutes the repair of damages caused by accidents or interventions that affect people and treatments intended for sexual identity.
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12 percent of 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 the physical deficiencies of people.
Maximum deduction limits
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This deduction will have annual 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 percent .
Requirements and other conditions for the application of the deduction
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The sum of the general tax base and the savings tax base, boxes [0435] and [0460] of the declaration corresponding to the year in which the right to the deduction originates, must not exceed :
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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, personal check or deposit into accounts in credit institutions, to the persons or entities that provide the services .
The deduction may only be applied by the persons who are the owners of the invoices and who, in turn, make the payment by the established means. However, in the case of married couples under a community property 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 expenses incurred by the children, even if 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 will be necessary to prove who has paid the expenses (a priori it is understood that the expense has been paid by the holder of the invoice, but proof is accepted that proves that it was another of the parents) who will be able to apply the deduction and for the totality of the amounts paid by him.
Note: In no case will amounts paid through legal tender money give the right to make this deduction.
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The invoice must comply with all the conditions established in the Regulation governing billing obligations approved by Royal Decree 1619/2012, of November 30. The invoice received by the taxpayer must be kept for the duration of the limitation period.