10.5.21. For illness expenses

Taxpayers may deduct the 10 per 100 of the expenses and professional fees paid during the tax period for the provision of services carried out by those who have the condition 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 organization of health professions, for the prevention, diagnosis and treatment of diseases, dental health, pregnancy and birth of children, accidents and disability, both for themselves and for the people who are included in the family minimum.

In no case is assistance for aesthetic purposes included, except when it constitutes the repair of damage caused by accidents or interventions that affect people and treatments aimed at sexual identity.

 The 10 per 100 of the expenses in the acquisition of devices and accessories, including prescription glasses and contact lenses, which due to their objective characteristics can only be intended to compensate for people's physical deficiencies.

 Deduction limits

 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 certifies a degree of disability equal to or greater than 65 percent.

 Requirements for applying the deduction

 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 at credit institutions, to the people or entities that provide the services.

The deduction can only be applied by the persons who hold the invoices and who, in turn, make the payment by the established means.

Note: In no case will amounts paid through deliveries of legal tender give the right to practice this deduction.

 Completion

 You must include in the boxes provided for this purpose, the amounts with the right to deduct, breaking down the amounts allocated to medical and health services, from the amounts allocated to the acquisition of devices and accessories.