For amounts paid for certain health expenses

Regulations: Art. 4.One.ac) Law 13/1997, of December 23, regulating the autonomous section of the Personal Income Tax and other transferred taxes, of the Valencian Community

Amounts and maximum limits of deductions

• Up to 100 euros for the amounts paid in the period in expenses:

  • - For the treatment and care of people affected by highly complex chronic diseases and so-called “rare” diseases.

  • - Intended for the treatment and care of people diagnosed with acquired brain damage or Alzheimer's disease.

  For large or single-parent families the maximum limit will be 150 euros .

• 30 percent of the amounts paid in the period in expenses:

  • - Derived from the acquisition of products, services and treatments linked to oral health of a non-aesthetic nature, with a maximum limit of 150 euros .

  • - Related to the care of people affected by any pathology related to mental health, with a maximum limit of 150 euros .

  • - Intended for the purchase of prescription lenses, contact lenses and cleaning solutions, with a maximum limit of 100 euros .

The above concepts will be compatible with each other.

The deduction limit will be established per taxpayer and the disbursements may be used to treat the taxpayer, his/her spouse, and those persons who entitle him/her to the application of the family minimums for descendants and ascendants.

Requirements and other conditions for the application of the deduction

• That the sum of the general taxable base and the savings taxable base , boxes [0500] and [0510] of the declaration, respectively, is not greater than:

  • - 32,000 euros in individual declaration.

  • - 48,000 euros in joint declaration.

• That the services received as a result of medical treatments are provided by establishments, centers, services or health professionals registered in the Official Registry of Health Centers, Services and Establishments or in the State Registry of Health Professionals .

• That the acquisition of goods or services can be credited by means of the corresponding invoice, which must indicate the deducted concept and the proof of payment made by credit or debit card, bank transfer, personal check or deposit into accounts in credit institutions.

  For the purposes of review by the tax administration, the previous records must be accompanied by a report issued by a competent physician that unequivocally allows their correct classification in one of the expense categories provided for this deduction.

• When two declaring taxpayers are entitled to apply this deduction because it corresponds to expenses related to other members of their family unit its amount will be prorated between them in equal parts.

• Premiums paid for health insurance or the amount of medical benefits that are reimbursable by social security or entities that replace it will not be included in the deduction base.

  The amounts paid to non-profit associations declared to be of public utility that enjoy the deduction for donations and other contributions regulated in section 3 of article 68 of the Income Tax Law will not be included in the deduction base either.

Deduction limits based on taxable base

• The full limits of the deduction will only be applicable to taxpayers whose sum of the general taxable base and the savings taxable base is less than 29,000 euros, in individual taxation, or 45,000 euros, in joint taxation.

• When the sum of the general taxable base and the savings taxable base of the taxpayer is between 29,000 and 32,000 euros , in individual taxation, or between 45,000 and 48,000 euros, in joint taxation, the limits of the deduction will be the following:

  1. In individual taxation, the result of multiplying the deduction limits by a percentage obtained by applying the following formula:

     100 x (1 – the coefficient resulting from dividing by 3,000 the difference between the sum of the general taxable base and the family unit savings and 29,000)

  2. In joint taxation , the result of multiplying the deduction limits by a percentage obtained by applying the following formula:

     100 x (1 – the coefficient resulting from dividing by 3,000 the difference between the sum of the general taxable base and the family unit savings and 45,000)