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

Intended for patients with Amyotrophic Lateral Sclerosis and their families

Regulations: Art. 11 octies TextConsolidated text of the legal provisions of the Autonomous Community of Extremadura regarding taxes ceded by the State, approved by Legislative Decree 1/2018, of April 10

Amount of deduction

2,000 euros per year per taxpayer.

Subjective scope

This deduction may be applied by:

  1. The contributors that have been diagnosed with Amyotrophic Lateral Sclerosis.

  2. The contributors:

    1. whose spouse or civil partnerprovided they live with him or are under his care, has been diagnosed with this disease;

    2. whose descendant or ascendant, which entitles one to the application of the minimum allowance for a descendant or ascendant, hhas been diagnosed with this disease.

The assumptions contemplated in sections 1 and 2 above are compatible between them, with the same taxpayer being entitled to the deduction for both concepts: as a person diagnosed with the disease and as a family member of a person affected by said disease.

Other conditions for the application of the deduction

When they are several taxpayers entitled to the deduction regarding a same person, Its amount will be divided equally among them.

Accuracy :

The right to a deduction of 2,000 euros is recognized for the taxpayer diagnosed with Amyotrophic Lateral Sclerosis (ALS) in all cases, without proration.

Additionally, taxpayers indicated in point 2 above may apply a deduction of the same amount (2,000 euros). 

If the taxpayer with ELA also generates the right to the deduction for their spouse and an ascendant, since said right comes from the same person, 1,000 euros will be due to each of them, for the proration between taxpayers recognized in letters a. and b. from point 2 above.