For veterinary expenses arising from the acquisition of pets or the ownership of assistance dogs

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

Amount and maximum limit of the deduction

• He 30 percent of the amounts paid in the tax period as regards following veterinary expenses, derived from the acquisition of pets or the possession of assistance dogs:

  For the purposes of this deduction, the following definitions shall apply:

  • Pets: A domestic or wild animal in captivity, kept by humans, mainly in the home, provided that it can be kept in good welfare conditions that respect its ethological needs, can adapt to captivity and that its possession is not intended for consumption or the use of its products or any industrial use or any other commercial or lucrative purpose and that, in the case of wild animals, its species is included in the positive list of companion animals. In any case, dogs, cats and ferrets, regardless of the purpose for which they are intended or the place where they live or where they come from, will be considered companion animals. Production animals will only be considered companion animals if, having lost their productive purpose, the owner decides to register them as companion animals in the Companion Animal Registry.

  • Assistance dogs: The one who, after passing a selection process, has completed their training in a specialized entity officially recognized or approved by the competent administration, with the acquisition of the necessary skills to provide service and assistance to people with disabilities, as well as warning dogs or dogs for assistance to people with autism spectrum disorder [regulated in paragraph cc) of article 3 of Law 7/2023, of March 28; BOE 29-03-2023; subject to development in Royal Decree 409/2025, of May 27, which regulates the activity and welfare of assistance dogs].

    This definition shall include the warning dogs that, complying with the requirements established in Royal Decree 409/2025, of May 27, are intended for the protection and support of victims of gender violence, provided that these have such consideration in accordance with the provisions of Law 13/2007, of November 26, on measures for prevention and comprehensive protection against gender violence, or in the regulations that replace them.

1. The expenses related to vaccinations, deworming and other mandatory treatments in accordance with the provisions of Article 3 of the Order of the Ministry of Agriculture and Fisheries, of April 19, 2010, which establishes the mandatory treatments of companion animals, the data for their identification in the sale and the methods of slaughter of the same in the Autonomous Community of Andalusia, or any regulation that replaces it.

2. The animal sterilization expenses, when such intervention is prescriptive in accordance with the provisions of Articles 23.1.a) and 26.i) of Law 7/2023, of March 28, on the protection of the rights and welfare of animals (BOE 29-03-2023) and in Article 29 of Law 11/2003, of November 24, on the protection of animals (BOE 19-12-2003) or in the regulations that replace them.

   Clarifications :

   They are considered deductibles, among others, the following sterilization costs:

   • - Those satisfied and affected by the adopters by the private adoption centers (the so-called “animal shelters” or “animal protection entities” in the terms of article 3.q) of Law 7/2023, which dedicates its Chapter VII to them; non-profit entities in the form of an association or foundation).

   • - Those directly satisfied by such adopterswho on numerous occasions carry out the adoption with the commitment to subsequently sterilize the animal.

   • - Subscribers for the purchasers through the sale of pets, obliged by article 26.d) of Law 7/2023 to “Adopt the necessary measures to prevent the uncontrolled reproduction of companion animals”.

• A maximum limit of 100 euros per year per taxpayer.

Temporal scope of application of the deduction

The deduction will apply to veterinary expenses paid by the taxpayer:

1. With general nature, during the year following the date of acquisition of the pet.

2. In the event that the acquisition of the pet is carried out through adoption, during the three years following the date of adoption.

3. In the event that it is a assistance dog, during the entire period of ownership of the animal by the taxpayer.

Requirements and other conditions for the application of the deduction

• That the sum of the general taxable base and savings of the taxpayer do not exceed the 80,000 euros in individual taxation nor the 100,000 euros in joint taxation.

• The expenses must be effectively satisfied by the taxpayer from January 1, 2025.

  Clarifications :

  - In the event that the payment is made from a account where there are multiple account holdersUnless proven otherwise, the expenses will be understood to be paid by all account holders in equal parts.

  - If payments are made from a private account of one of the taxpayers whose funds originate privative, This taxpayer will be entitled to the deduction based on the amounts paid.

  - In the event that payments are made with marital property Both spouses will be entitled to apply the deduction to half of the amounts paid, regardless of whether the account from which the payments are made has only one holder or whether the invoice issued by the legally authorized veterinary professional or center is only in the name of one of the spouses.

• In the event that the acquisition of the pet by the taxpayer occurs through sale, assignment either adoption, must be carried out in accordance with the provisions of Articles 55, 56, 57 and 58, respectively regulating the "Sale of companion animals"; "Sale in pet stores"; "Online sales and advertisements for the sale of companion animals" and "Transfer and adoption of companion animals", of Law 7/2023, of March 28, on the protection of the rights and welfare of companion animals (BOE 29-03-2023).

• The deduction will only be applicable to the acquisitions of pets formalized from January 1, 2025. This limitation will not apply to the assistance dogs.

• The expenses must be properly documented. justified through bill issued by a legally authorized veterinary professional or center.