For expenses associated with Rare Diseases

Regulations: Art. 1. Twenty-three 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 100 percent of the amounts paid in the tax period destined for treatment and care of people affected by so-called "rare" diseases.

  Clarifications :

  - 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 300 euros per declaration.

Requirements for applying the deduction

• The expenses may go intended to himself taxpayer, his spouse and those persons who give right to the application of the family minimums by descendants and ascendants.

• Such expenses They will be accredited by means of the corresponding invoice.