For amounts paid for certain health expenses

Regulations: Art. 4.One.ac) Law 13/1997, of December 23, regulating the autonomous section of the Personal Income Tax and other transferred taxes of the Valencian Community

Amount and maximum limit of the deduction

• Up to 100 eurosfor the amounts paid in expenses during the period:

  • - For the treatment and care of people affected by highly complex chronic diseases and those known as“rare”.

  • - Intended for the treatment and care of people diagnosed with acquired brain damage or Alzheimer's disease.

  Forlarge or single-parent familiesthe maximum limit will be150euros.

• 30 percentof the amounts paid in expenses during the period:

  • - Derivatives from the acquisition of products, services and treatments related to oral health of a non-aesthetic nature, with a maximum limit of150 euros.

  • - Related to the care of people affected by any pathology related to mental health, with a maximum limit of150 euros.

  • - Intended for the purchase of prescription lenses, non-pre-mounted prescription lenses, contact lenses and maintenance solutions, with a maximum limit of100 euros.

The above concepts will becompatibleeach other.

HeThe deduction limit will be established per taxpayer.and the disbursements may be used for the treatment of the taxpayer, their spouse, and those persons who give rise to the application of the family allowances fordescendantsandascendants.

Requirements and other conditions for the application of the deduction

• That the sum of thegeneral taxable base and savings taxable base, boxes[0500]and[0510]of the declaration, respectively,not exceed:

  • - 60,000 eurosin individual declaration.

  • - 78,000 eurosin a joint statement.

• That the services received as a result of medical treatments be provided byestablishments, centers, services or healthcare professionals registered in the Official Register of Healthcare Centers, Services and Establishments or in the State Register of Healthcare Professionals.

• That they canaccreditthe acquisition of goods or services through the correspondingbill,which must indicate the deducted conceptand the proof ofpaymade by credit or debit card, bank transfer, nominative check or deposit into accounts at credit institutions.

  For the purposes of review by the tax administration, the above background information must be accompanied by areport issued by a qualified professionalthat unequivocally allows its correct classification in one of the expense categories provided for this deduction.

• When two reporting taxpayers are entitled to apply this deduction because it corresponds to expenses related to other members of their family unit its amount will be prorated between them in equal parts.

• Premiums paid for medical insurance and the amount of reimbursable medical benefits will not be included in the deduction base.through social security or the entities that replace it.

  Nor will amounts paid to non-profit associations declared to be of public benefit that enjoy thededuction for donations and other contributionsregulated in section 3 of article 68 of the Law ofPIT.

Deduction limits based on taxable base

• The full limits of the deductionwill only apply to taxpayers whoseThe sum of the general taxable base and the savings taxable base is less than 54,000 euros, in individual taxation, or 72,000 euros, in joint taxation.

• Whenthe sum of the taxpayer's general taxable base and savings taxable base is between 54,000 and 60,000 euros, in individual taxation, orbetween 72,000 and 78,000 euros,in joint taxation, thelimits of the deductionThey will be the following:

  1. In individual taxation, the result of multiplying the deduction limits by a percentage obtained by applying the following formula:

     100 x (1 – the coefficient resulting from dividing by 6,000 the difference between the sum of the general taxable base and the taxpayer's savings and 54,000)

  2. In joint taxation , the result of multiplying the deduction limits by a percentage obtained by applying the following formula:

     100 x (1 – the coefficient resulting from dividing by 6,000 the difference between the sum of the general taxable base and the taxpayer's savings and 72,000)