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Specific manual for people with disabilities

For illness expenses (general)

Regulations: Additional Provision Four. Fourteen Consolidated Text of the current legal provisions issued by the Autonomous Community of the Canary Islands on transferred taxes, approved by Legislative Decree 1/2009, of April 21

Amount of deduction

  • 12% of the professional expenses and fees paid during the tax period for the provision of services by those who have the status of medical or health professionals, except pharmacists , in accordance with the provisions of articles 2 and 3 of Law 44/2003, of November 21, on the regulation of health professions, for reasons of prevention, diagnosis and treatment of diseases, dental health, pregnancy and childbirth, accidents and disability, both their own and those of people included in the family minimum .

    In no case is assistance for aesthetic purposes included, except when it involves repairing damage caused by accidents or interventions that affect people and treatments aimed at sexual identity.

  • 12% of expenses on the acquisition of devices and accessories , including prescription glasses and contact lenses, which due to their objective characteristics can only be used to compensate for the physical deficiencies of people.

Maximum deduction limits

  • This deduction will have annual of:

    • 600 euros in individual taxation.

    • 840 euros in joint taxation.

  • These limits will be increased by 100 euros in individual taxation when the taxpayer is a person with a disability and proves a degree of disability equal to or greater than 65% .

Requirements and other conditions for the application of the deduction

  • The sum of the general tax base and the savings tax base, boxes [0435] and [0460] of the declaration corresponding to the year in which the right to the deduction originates, must not exceed :

    • 42,900 euros in individual taxation.

    • 57,200 euros in joint taxation .

  • The joint basis of this deduction will be constituted by the amounts justified with an invoice and paid, by credit or debit card, bank transfer, personal check or deposit into accounts in credit institutions, to the persons or entities that provide the services .

  • The invoice must comply with all the conditions established in the Regulation governing billing obligations approved by Royal Decree 1619/2012, of November 30. The invoice received by the taxpayer must be kept for the duration of the limitation period.

Incompatibility

The deduction "for illness expenses for residents of the island of La Palma" regulated by the First Additional Provision. Four of the Revised Text and this deduction are incompatible with respect to the same taxpayer , so that those taxpayers with habitual residence in La Palma in 2022 who are entitled to apply the deduction for personal, family and disability minimum, will apply the new deduction on all amounts paid for illness expenses during the year.

Since they are different deductions, in the joint declaration they will be compatible with each other as long as they are generated by a different taxpayer . That is, if one of the taxpayers meets the requirements to apply the deduction corresponding to La Palma, he will apply the new deduction while the other taxpayer meets the requirements of this general deduction for residents of the Canary Islands, he will apply this one.