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Form 100. Personal Income Tax Declaration 2018

10.6.8. For illness expenses

  1. The taxpayer may deduct 10 percent of the expenses and professional 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 the people who are included in the family minimum.

    Limits : This deduction will have an annual limit of 500 euros in an individual return and 700 in a joint return.

    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. 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 as contributions to mutual societies or non-mandatory medical insurance companies, both their own and those of the people included in the family minimum.

    Limits : This deduction will have an annual limit of 200 euros in individual taxation and 300 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. In the case of joint taxation, the increase will be 100 euros for each taxpayer with said disability.

  3. In the case of individual declaration, only the taxpayer in whom the payment of the invoice and the recipient of the medical services occur may apply 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 an account in credit institutions, to the people or entities that provide the services. In no case will amounts paid through deliveries of legal tender 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 health insurance companies on the other.