For illness expenses

Amount and maximum limits of the deduction

• 10% of professional expenses and fees , both their own and those of the people included in the family minimum, paid during the year for the provision of health services by reason for illness, dental health, pregnancy and birth of children, accidents and disability, as long as these fees are not covered by Social Security or, where appropriate, by the corresponding Mutual Fund or insurance entity of the taxpayer .

• This deduction will have an annual limit 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% .

  • 100 euros for each taxpayer with said disability in the case of joint taxation .

Requirements for applying the deduction

• That the sum of the general taxable base and the savings taxable base, sum of the boxes [0500] and [0510 ] of the declaration, reduced by the personal and family minimum , box [0520], is less than :

  • 22,946 euros in individual taxation.

  • 31,485 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, nominative check or deposit into accounts in credit institutions , at people or entities that provide the services.