Intended for ALS patients

Regulations: Art. 32.18 Law 10/2017, of October 27, which consolidates the legal provisions of the Autonomous Community of La Rioja regarding its own taxes and transferred taxes

Amount and maximum limit of the deduction

• 50% of the expenses of the taxpayer, the spouse and those persons who qualify for the application of the personal and family minimum related to the diagnosis and treatment of amyotrophic lateral sclerosis.

• The maximum limit of applicable deduction is €2,000 per year .

Requirements and other conditions for the application of the deduction

• Only the amounts disbursed for the following concepts will be entitled to this deduction:

  1. Services provided by healthcare professionals.

  2. Health treatments prescribed by health professionals.

  3. Those intended to alleviate the symptoms of the disease.

• The deduction will be subject to documentary justification by means of the corresponding full or ordinary invoice, the terms provided by the legislation on invoicing obligations, without the simplified invoice having such a condition in any case.

• When several taxpayers are entitled to apply this deduction, the amounts paid and the limit thereof will be prorated equally .