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

For expenses related to the diagnosed celiac disease

Regulations: Art. 14 nonadecies Consolidated Text of the legal provisions of the Principality of Asturias regarding taxes ceded by the State, approved by Legislative Decree 2/2014, of October 22

Amount of deduction

100 eurosfor the expenses associated with the diagnosed celiac disease that each member of the family unit of the taxpayer diagnosed with the aforementioned disease.

They are considered members of family unit from the taxpayer to the taxpayer himself taxpayer, his spouse in cases of joint declaration and those persons who generate the right to the application of the family minimums by ascendants or descendants regulated in the state regulations of IRPFABBR .

The maximum amount of the deduction will be for each taxpayer of 100 euros per person who gives rise to the deductionwithout prejudice to the apportionment indicated in the following section.

Requirements and other conditions for the application of the deduction

  • That the taxpayer satisfy effectively manage expenses.

  • That the sum of the general and savings tax bases , boxes [0435] and [0460] of the declaration, does not exceed the following amounts:

    • - 35,000 euros in individual taxation .

    • - 45,000 euros in joint taxation .

  • 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 Health Service of the Principality of Asturias or in other public health services integrated into the National Health System (NHS), 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 with respect to the same ascendants or descendants For the same tax period, the maximum amount of the deduction will be prorated equally among them.