For expenses related to veterinary check-ups and vaccinations for owning assistance dogs

Regulations: Articles Articles 12 and 13 of Law 8/2013, of November 21, of the Autonomous Community of Castilla-La Mancha, on Tax Measures

Amount and maximum limit of the deduction

He 30 percent of the amounts paid in the tax period andfor veterinary expenses and vaccination derived from the ownership of assistance dogs.

They will be considered deductible expenses those relating to vaccinations, deworming, sterilization and other treatments that may be required in accordance with the specific regulations applicable to assistance dogs.
It shall be understood by assistance dog, the one who, after passing a genetic and health selection process, has completed his training in a specialized and officially recognized or approved entity in the autonomous community, with the acquisition of the necessary skills to provide service and assistance to people with disabilities or who suffer from any of the diseases indicated in the following section.

Assistance dogs are classify in the following types:
1. Guide dog: The dog trained to guide a person with a visual impairment, whether total or partial, or with an additional hearing impairment.
2. Sound signaling dog: The dog trained to alert people with hearing disabilities to the emission of sounds and their origin.
3. Service dog: The dog is trained to provide help and assistance to people with physical disabilities in daily life activities, both in the private and public environment.
4. Warning dog: The dog trained to give a medical alert to people suffering from recurrent seizures with sensory disconnection resulting from a specific disease such as diabetes, epilepsy or another legally recognized organic disease.
5. Dog for people with autism spectrum disorder: The dog is trained to protect the physical integrity of a person with autism spectrum disorder, guide them, and control emergency situations they may experience.
They will not be given such consideration.:
1. Dogs used in animal-assisted therapy activities, even when the recipients are people with disabilities.
2. Dogs used in projects for the care or treatment of people who are victims of gender violence or other crimes, people at risk or social exclusion, or elderly people.
3. Dogs intended to provide emotional support to people affected by personality disorders or mental illness.
4. Any other animals other than those of the canine species, regardless of their purpose.
A maximum limit of 100 euros per year per taxpayer.

Temporal scope of application of the deduction

The deduction will result applicable during the entire period of ownership of the animal by the taxpayer.

Requirements for applying the deduction

That there has been recognized the bond between the passive subject and the assistance dog,by the competent department for social welfare, in accordance with Law 5/2018, of December 21, on access to the environment for people with disabilities accompanied by assistance dogs (BOE, 08-02-2019) or by another autonomous community.
That they bills are duly justified by invoice issued by a legally authorized veterinary professional or center.
That they bills have been effectively satisfied by the taxpayer.
That they bills have not been subsidized by public or private entities.
That the sum of the general tax base and the savings of the taxpayer, boxes [0435] and [0460] of the declaration, does not exceed :
- - 27,000 euros in individual taxation.
- - 36,000 euros in joint taxation.

Important: Once the taxpayers entitled to the deduction have entered the information necessary for its calculation, its amount will appear in the box [0969] of Annex B.4 of the declaration, "Other deductions".