10.14.23. Intended for ALS patients

Amount

The 50  % of the expenses of the taxpayer, the spouse, and those persons who give the right to the application of the personal and family minimum related to the diagnosis and treatment of amyotrophic lateral sclerosis.

maximum limit for this deduction will be euros per year.

Requirements and conditions

• Only the amounts disbursed for the following concepts will be eligible for this deduction:

  • Services provided by healthcare professionals.

  • Health treatments prescribed by health professionals.

  • Those intended to alleviate the symptoms of the disease.

• When several taxpayers are entitled to apply this deduction, the amounts paid and the limit thereof will be prorated equally.

• This deduction will be subject to documentary justification through the corresponding full or regular invoice, in accordance with the terms established by the legislation on invoicing obligations. In no case will the simplified invoice be considered such a condition.

Completion

In the case of marriage, to calculate this deduction it is necessary to enter the data corresponding to both spouses. The data entered in the individual declaration of one of them will be transferred to the other so that in the "Spouse Modality" the spouse's data will appear in the "Declarant" column.

Amounts paid related to the diagnosis and treatment of ALS: A taxpayer who has been diagnosed with ALS must reflect the amounts corresponding to the services related to the diagnosis and treatment of his or her disease, regardless of whether they have been paid by him or her or his or her spouse.

Amounts paid related to the diagnosis and treatment of ALS for those people who generate a minimum amount for descendants and/or ascendants: If the declarant or spouse pays amounts related to the diagnosis and treatment of ALS for people who generate the right to the minimum through ascendants or descendants, they will record the amounts paid by each of them.