For illness expenses (general)
Regulations: Art. 16 ter 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
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He 12 percent of the expenses and professional fees paid during the tax period for the provision of servicesperformed by those who have the status of professionals doctors or healthcare workers, 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 the prevention, diagnosis and treatment of diseases, dental health, pregnancy and childbirth, accidents and disability, both for themselves and for the people included in the minimum family allowance.
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.
Premiums paid for health insurance, or the amount of medical benefits reimbursable by social security or its substitute entities, are also not included in the deduction base.
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12 percent 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
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When the sum of the general tax base and the savings taxable base, boxes [0435] and [0460] of the declaration corresponding to the year in which the right to the deduction originates, not be higher than:
The deduction will have a annual limitof 500 euros in individual taxation and 700 euros in joint taxation, which Individual taxation will increase by 100 euros. when the taxpayer is a person over 65 years old either with a disability and prove a degree of disability equal to or greater than 65 percent.
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When the sum of the general tax base and the savings taxable base be superior to 46,455 euros in individual taxation or to 61,770 euros in joint taxation the deduction limitwill be 150 euros per taxpayer.
Other conditions for the application of the deduction
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The joint basis of this deduction will be constituted by the amounts justified with invoice , which must meet all the conditions established in the Regulation governing the invoicing 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.
The deduction may only be applied by the persons who are the owners of the invoices and who, in turn, make the payment by the established means. However, in the case of married couples under a community property regime, the amounts paid will be attributed to both spouses in equal parts, so both parents could apply the deduction on half of the amounts paid for expenses incurred by the children, even if the invoice is in the name of only one of them. In the rest of the cases (separation of assets, de facto couples, etc .) it will be necessary to prove who has paid the expenses (a priori it is understood that the expense has been paid by the holder of the invoice, but proof is accepted that proves that it was another of the parents) who will be able to apply the deduction and for the totality of the amounts paid by him.
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In the case of expenses and fees paid to medical or healthcare professionals, the application of the deduction is subject to the declaration by the taxpayer of the tax identification number of the provider of each service and its annual amount.
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The base from the deduction will diminish in the amount of aid granted by Public Administrations in the tax period in question, which cover all or part of the expenses that give rise to the deduction, provided that such aids have the consideration of exempt income for the purposes of PIT.