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

For prescription lenses, contact lenses, and cleaning solutions

Regulations: Art. 1. Twenty-one Consolidated Text of the legal provisions in force in the Region of Murcia regarding transferred taxes, approved by Legislative Decree 1/2010, of November 5

Amount and maximum limit of the deduction

  • He 30 percent of the amounts paid in the tax period for the purchase of prescription lenses, contact lenses, and cleaning solutions for children under 12 years old for those who apply the minimum for descendants.

    Clarifications :

    1. The rule requires that the individuals be under 12 years of age at the time the amounts are paid, and it is not essential that the age requirement be met on the date the tax accrues.

    2. In the case of marriages in community property regime The amounts paid will be understood to be attributed to the spouses in equal parts. If it's about marriages in another rdifferent regime either common-law couplesEach member may deduct the amounts paid for the aforementioned expenses, provided they meet the other established requirements.

  • A maximum limit of 100 euros per declaration.