For illness expenses for residents on the island of La Palma

Amount of deduction

35% of the following expenses paid during the year by taxpayers resident in the Island of La Palma:

• Professional fees and expenses 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.

• 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:

  • 500 euros in individual taxation.

  • 700 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

• Only taxpayers with habitual residence in 2022 on the island of La Palma who are entitled to apply the deduction for the personal, family and disability minimum, provided for in the First Additional Provision.One of the 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, due to the occurrence of any of the following situations to benefit from this deduction.

  1. That they have been permanently evicted from the properties where they resided, as they have been destroyed, uninhabitable or inaccessible as a result of the volcanic eruption that began on September 19, 2021.

  2. That the buildings where their workplaces or means of subsistence were located have been destroyed, made uninhabitable or inaccessible as a result of the volcanic eruption that began on September 19, 2021.

• The joint base of this deduction will consist of 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 general deduction "For illness expenses" of article 16 ter 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 have the right 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 will apply the deduction provided for in article 16 ter of the consolidated text.

Time frame for the application of the deduction

This deduction is applicable exclusively in the fiscal years 2021 and 2022 . Therefore, this is the last year in which this deduction will be applicable.