Skip to main content
Form 100. Personal Income Tax Return 2024

10.4.23. For expenses arising from amyotrophic lateral sclerosis (ALS)

This deduction does not apply to taxpayers who died before December 13.

Amount

100% of the expenses incurred during the fiscal year arising from amyotrophic lateral sclerosis of the taxpayer, or of the taxpayer's descendants or ascendants in his/her care.

This deduction has a maximum limit of 3,500 all taxpayers who can apply the minimum for descendants or ascendants with respect to the same person.

Requirements and conditions

  • That the taxpayer's descendants and ascendants give the right to apply the minimum for descendants or ascendants.

  • That the total taxable base does not exceed 84,480 euros in the case of joint taxation and 52,800 euros in the case of individual taxation.

  • Expenses that qualify for deduction must be justified by invoices or equivalent documents, which must be made available to the tax authorities.

  • Health insurance premiums and other expenses not related to amyotrophic lateral sclerosis are not included in the basis for this deduction.

Completion

You must record: 

  • The amounts paid derived from the taxpayer's ELA.

  • The amounts paid derived from ELA for those people who generate the right to the minimum for descendants and the number of people who are entitled to the deduction.

  • The amounts paid derived from ELA for those people who generate the right to the minimum through ascendants and the number of people who are entitled to the deduction.