10.6.8. For illness expenses

From 1 January 2019, the deduction cannot be applied to amounts paid during the year in the form of contributions to mutual funds or non-compulsory health insurance companies, both for oneself and for people included in the family minimum.

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.

Boundaries

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.

Requirements

• That the sum of the general tax base and the savings tax base is less than 60,000 euros in both individual and 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, personal check or deposit into accounts 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 should reflect the amounts paid for the provision of health services.