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Practical Guide to Income Tax 2025. Part 2. Autonomous community deductions

For families diagnosed with celiac disease

Regulations: Art. Article 22 quater of Law 5/2021, of October 20, on Transferred Taxes of the Autonomous Community of Andalusia

Amount of deduction

100 euros for each member of the family unit of the taxpayer who has diagnosed celiac disease.

They are considered members of family unit from the taxpayer to the taxpayer himself taxpayer, his spouse either couple registered in the Register of Unmarried Couples of the Autonomous Community of Andalusia or in similar registers of other public administrations and those persons who are entitled to the application of the family minimums by ascendants or descendants regulated in the state regulations of IRPFABBR .

Requirements and other conditions for the application of the deduction

  • The condition of celiac disease must accredit through official medical report that includes the definitive diagnosis in accordance with the criteria recognized by the scientific community. The report must be issued:

    1. By professionals practicing in the Public Health System of Andalusia (SSPA) or in other public health services integrated into the National Health System (SNS), duly identified by their Personal Numerical Code (CNP) or the equivalent that corresponds in each autonomous community.

    2. In the case of patients with private health insurance, by professionals affiliated with the corresponding insurance entity, duly identified by their professional registration number.

  • When two or more taxpayers are entitled to the application of the deduction due to a same personits amount will be distributed in equal parts.