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Form 100. 2018 Personal Income Tax return

Sickness insurance

The deductible expenses will be considered for determining the net return in direct estimation, the sickness insurance premiums paid by the taxpayer in the part corresponding to their own coverage and that of their spouse and children under the age of twenty-five who live with them. The maximum deduction limit will be 500 euros for each of the persons indicated above, or 1,500 euros for persons with disabilities.