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Practical manual for Income Tax 2024. Part 2. Autonomous community deductions

For illness expenses (general)

Regulations: Art. 16 ter Consolidated Text of the current legal provisions issued by the Autonomous Community of the Canary Islands on transferred taxes, approved by Legislative Decree 1/2009, of April 21

Amount of deduction

  • 12 percent of the professional expenses and fees paid during the tax period for the provision of services by those who have the status of medical or health professionals, except pharmacists , in accordance with the provisions of articles 2 and 3 of Law 44/2003, of November 21, on the regulation of health professions, for reasons of prevention, diagnosis and treatment of diseases, dental health, pregnancy and childbirth, accidents and disability, both their own and those of people included in the family minimum .

    Note: In no case is assistance for aesthetic purposes included, except when it constitutes the repair of damages caused by accidents or interventions that affect people and treatments intended for sexual identity.

    Premiums paid for health insurance, or the amount of medical benefits reimbursable by social security or its substitute entities, are also not included in the deduction base.

  • 12 percent of expenses on 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.

    Maximum deduction limits

    • When the sum of the general tax base and the savings tax base, boxes [0435] and [0460] of the declaration corresponding to the year in which the right to the deduction arises, is not greater than :

      • - 45,500 euros in individual taxation.

      • - 60,500 euros in joint taxation .

      The deduction will have an annual limit of 500 euros for individual taxation and 700 euros for joint taxation, which will be increased by 100 euros for individual taxation when the taxpayer is a person over 65 years of age or with a disability and can prove a degree of disability equal to or greater than 65 percent .

    • When the sum of the general tax base and the savings tax base is greater than 45,500 euros in individual taxation or than 60,500 euros in joint taxation, the deduction limit will be 150 euros per taxpayer.

    Other conditions for the application of the deduction

    • The joint basis of this deduction will be constituted by the amounts justified with invoice , which must meet all the conditions established in the Regulation governing the invoicing obligations approved by Royal Decree 1619/2012, of November 30.

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

      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. However, in the case of married couples under a community property regime, the amounts paid will be attributed to both spouses in equal parts, so both parents could apply the deduction on half of the amounts paid for expenses incurred by the children, even if the invoice is in the name of only one of them. In the rest of the cases (separation of assets, de facto couples, etc .) it will be necessary to prove who has paid the expenses (a priori it is understood that the expense has been paid by the holder of the invoice, but proof is accepted that proves that it was another of the parents) who will be able to apply the deduction and for the totality of the amounts paid by him.

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

    • The base of the deduction will be reduced by the amount of the aid granted by the Public Administrations in the tax period in question, which covers all or part of the expenses that give rise to the deduction, provided that such aid is considered as exempt income for the purposes of Personal Income Tax .

    Important: Once the information required for the calculation has been entered by taxpayers entitled to the deduction, it will be automatically transferred to the "Additional information on the Canary Islands regional deduction for medical expenses" section of Annex B.11 of the declaration.