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Form 100. Personal Income Tax Return Declaration 2017

10.6.8. For illness expenses

  1. The taxpayer may deduct 10 percent of the professional expenses and fees paid during the year for the provision of health services due to illness, health, pregnancy and birth of children, accidents and disability, both their own and those of people included in the family minimum.

    Limits : This deduction will have an annual limit of 500 euros for individual tax returns and 700 euros for joint tax returns.

    These limits will be increased by 100 euros in individual taxation when the taxpayer is a person with a disability and can prove a degree of disability equal to or greater than 65 percent. In the case of joint taxation, the increase will be 100 euros for each taxpayer with said disability.

  2. The taxpayer may deduct 5 percent of the amounts paid during the year in the form of contributions to mutual funds or non-mandatory health insurance companies, both for themselves and for people included in the family minimum.

    Limits : This deduction will have an annual limit of 200 euros for individual taxation and 300 euros for joint taxation.

    These limits will be increased by 100 euros in individual taxation when the taxpayer is a person with a disability and can prove a degree of disability equal to or greater than 65 percent. In the case of joint taxation, the increase will be 100 euros for each taxpayer with said disability.

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, personal check or deposit into an account in credit institutions, to the persons or entities that provide the services. In no case will amounts paid through legal tender money give the right to make this deduction.

Completion : It must separately reflect the amounts paid for the provision of health services on the one hand, and the amounts paid for contributions to mutual societies or medical insurance on the other.