For illness expenses
Regulations: Art. 2.7 Text Consolidated of the Law on Fiscal Measures in the area of taxes assigned by the State, approved by Legislative Decree 62/2008, of June 19 , by the Autonomous Community of Cantabria
Amount and maximum limits of the deduction
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10 percent of professional expenses and fees , both their own and those of the people included in the family minimum , paid during the year by the provision of health services due to illness, dental health, pregnancy and birth of children, accidents and disability, as long as these fees are not covered by Social Security or, where applicable, by the corresponding Mutual or insurance entity of the taxpayer .
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This deduction will have annual of:
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These limits will be increased in:
Requirement for the application of the deduction
That the sum of the general taxable base and the savings taxable base, sum of boxes [0500] and [0510] of the declaration, reduced by the personal and family minimum, box [0520], is less than:
Joint basis of the deduction
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.
Note: in no case will amounts paid through cash payments give the right to practice this deduction.