Due to diagnosed celiac disease

Regulations: Art. 32.20 Law 10/2017, of October 27, which consolidates the legal provisions of the Autonomous Community of La Rioja regarding its own taxes and ceded taxes

Amount of deduction

250 euros for each member of the family unit of the taxpayer who has diagnosed celiac disease.

They are considered members of family unit from the taxpayer to the taxpayer himself taxpayer, his spouse already those persons who are entitled to the application of the family minimums by ascendants or descendants regulated in the state regulations of IRPFABBR .

Requirements and other conditions for the application of the deduction

• The condition of celiac disease must accredit through medical certificate that includes the definitive diagnosis in accordance with the criteria recognized by the scientific community. This report must be issued by a practicing physician and must include their full identification, including registration number and specialty, the date of issue and diagnosis.

• When two or more taxpayers are entitled to the application of the deduction due to a same personits amount will be distributed in equal parts.