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Form 100. Personal Income Tax Return 2021

10.5.21. For illness expenses

Taxpayers may deduct 10% of professional fees and expenses paid during the tax period for the provision of services by those who have the status of medical or health professionals, except pharmacists, for reasons of prevention, diagnosis and treatment of diseases, dental health, pregnancy and birth of children, accidents and disability, both their own and those of people included in the family minimum.

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

10% of the expenses for the acquisition of devices and accessories, including prescription glasses and contact lenses, which due to their objective characteristics can only be used to compensate for the physical deficiencies of people.

Requirements

The sum of the general tax base and the savings tax base of the declaration corresponding to the year in which the right to the deduction arises is not greater than:

  • 39,000 euros in individual taxation.
  • 52,000 euros in joint taxation.

Deduction base

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.

The deduction may only be applied by the persons who are the owners of the invoices and who, in turn, make the payment by the established means.

In no case will amounts paid through legal tender money give the right to make this 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 can prove a degree of disability equal to or greater than 65%.

Completion

You must state the amounts eligible for deduction, breaking down the amounts allocated to medical and health services and those used to purchase equipment and accessories.