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Specific manual for people with disabilities

For expenses arising from amyotrophic lateral sclerosis (ALS)

Note: This deduction is not applicable to taxpayers who died before December 13, 2024 .

Regulations: Art. 6 sextiesConsolidated Text of the legal provisions of the Autonomous Community of the Balearic Islands regarding taxes ceded by the State, approved by Legislative Decree 1/2014, of June 6

Amount and maximum limit of the deduction

  • 100% of the expenses incurred during the fiscal year arising from the amyotrophic lateral sclerosis of the taxpayer , of the descendants or of the ascendants of the taxpayer at his expense.

    Health insurance premiums ## and other expenses not related to amyotrophic lateral sclerosis will not be included in the deduction base.

  • A maximum limit of is set at €3,500 .

    This is a joint limit for all taxpayers who can apply the minimum for descendants or ascendants with respect to the same subject .

Requirements and other conditions for the application of the deduction

  • Only the descendants and the ascendants of the taxpayer who generate the right to the respective application of the minimums for descendants and for ascendants provided for in articles 58 and 59 of the Personal Income Law may be taken into account.

  • The sum of the general tax base and the savings tax base , boxes [0435] and [0460] of the taxpayer, cannot exceed the amount of €52,800 in individual taxation and 84,480 in joint taxation.

  • The expenses that qualify for the deduction will be justified by means of the corresponding invoices or equivalent documents, which will be kept at the disposal of the tax authorities.

Compatibility

This deduction is compatible with the application of the regional deduction "For certain expenses related to persons over 65 years of age or persons with disabilities."