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Form 100. Personal Income Tax Return 2024

10.5.21. For illness expenses

Amount

  • 12% of the expenses and professional fees paid during the tax period for the provision of services by those who are medical or healthcare professionals, except pharmacists, for the prevention, diagnosis and treatment of diseases, dental health, pregnancy and childbirth, accidents and disability, both their own and those of persons 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.

    Premiums paid for health insurance or the amount of medical benefits reimbursable by Social Security or its substitute entities will not be included in the deduction base.

  • 12% of 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 and conditions

  • That the sum of the general tax base and the savings tax base does not exceed:

    • 45,500 euros in individual taxation.

    • 60,500 euros in joint taxation.

    In these cases, the deduction will have an annual limit of 500 for individual taxation and euros for joint taxation, which will be increased by 100 euros for individual taxation when the taxpayer is over 65 years of age or disabled and can prove a disability level equal to or greater than 65%.

    When the sum of the general tax base and the savings tax base exceeds 45,500 for individual taxation or 60,500 for joint taxation, the deduction limit will be 150 euros per taxpayer.

  • The deduction may only be applied by the invoice holders who, in turn, make the payment.

    However, in the case of married couples with joint property, the amounts paid will be allocated to both spouses equally even if the invoice is in the name of only one of them.

  • In the case of expenses and fees paid to medical or healthcare professionals, the application of the deduction is conditional upon the taxpayer declaring the tax identification number of the provider of each service and its annual amount.

Deduction base

The joint basis for this deduction will consist of amounts justified by invoices, which must meet the conditions established in the Regulation governing invoicing obligations, approved by Royal Decree 1619/2012, of November 30.

The invoice must be kept for the duration of the limitation period.

The base of the deduction will be reduced by the amount of aid granted by public authorities in the tax period in question, which covers all or part of the expenses that give rise to the deduction, provided that the aid is considered exempt income for personal income tax purposes.

Completion

In the case of services provided by medical or healthcare professionals, the NIF (Tax Identification Number) of the professional providing the service must be entered, as well as the annual amounts paid to each professional, taking into account that this amount must be reduced by the amount of aid granted by public administrations to cover the expense when such aid is considered exempt income.

In the case of the acquisition of appliances and accessories, the amount of the expenses will be reflected, taking into account that said amount must be reduced by the amount of aid granted by public administrations to cover the expense when these are considered exempt income.