The Income Tax return serves, in addition to updating us with the Tax Agency, to be able to apply those deductions to which we were entitled. Although the state personal income tax regulations, contained in Law 35/2006, do not contemplate any general deduction for medical, dental or optical expenses for employed workers, although it does not exist at the state level, three autonomous communities do have one that allows deductions for dentistry, medical expenses and the purchase of glasses.
This is so, since the personal income tax is divided into two sections: the state level, which is the same for all taxpayers in the country, and the regional level, which each community manages itself. Although there are no state deductions for health expenses for individuals, there is a partial exception and that is, in the private health insurance paid by the company: if the company contracts the insurance directly and pays the premiums, that remuneration in kind is exempt from personal income tax up to 500 euros per year for each covered person (employee, spouse and children). If a beneficiary has a recognized disability, the limit rises to 1,500 euros. What is not exempt is the insurance that the worker takes out and pays for out of pocket.
Deductions for medical expenses in the Canary Islands (box 940)
The Canary Islands deduction for illness expenses allows you to deduct 12% of expenses for dentists, doctors, glasses, contact lenses and hearing or prosthetic devices. The deduction can be applied both for the taxpayer’s own expenses and for those of family members included in the personal and family minimum (children, spouse).
The limit on individual taxation is 600 euros (700 euros if the taxpayer has a disability equal to or greater than 65%). In joint taxation, the limit rises to 840 euros (940 euros with disabilities). Only those who have a total tax base that does not exceed 42,900 euros in an individual declaration or 57,200 euros in a joint declaration can apply it. The model 100 box is 940.
Expenses on operations for aesthetic purposes are not deductible, unless they repair damage caused by accidents or affect sexual identity.
Deductions for medical expenses in Cantabria (box 954)
Cantabria applies a 10% deduction on dentist, doctor and other health services expenses. Unlike the Canary Islands, Cantabria does not include glasses or contact lenses, only medical and dental treatments. It also applies to family members of the personal and family minimum.
The limit on individual taxation is 500 euros (600 euros with a disability of 65% or more). Together, the limit is 700 euros. To apply it, the total tax base cannot exceed 22,946 euros in an individual declaration or 31,485 euros in a joint declaration. The model 100 box is 954.
Deductions for dentists and opticians in the Valencian Community (box 1959)
The Valencian Community applies the highest deduction in percentage: 30% of dental expenses and 30% of expenses on glasses and contact lenses. The limits are different for each concept: 150 euros maximum for the dentist and 100 euros for the optician. Only taxpayers with a tax base equal to or less than 30,000 euros in individual taxation (45,000 jointly) can apply it. The model 100 box is 1959.
| Community | Dentist | Glasses | Individual limit | Joint limit | Box |
|---|---|---|---|---|---|
| Canary Islands | 12% | 12% | €600 (700 with disabilities) | €840 (940 with disabilities) | 940 |
| Cantabria | 10% | No | €500 (600 with disabilities) | €700 | 954 |
| Com. Valencian | 30% | 30% | €150 dental / €100 optical | €45,000 max. income. | 1959 |
The requirements that must be met
Having tax residence in one of these three communities is not enough. For the deduction to be valid, two conditions must be met that the Tax Agency verifies:
- Invoice or proof of expense, with the NIF of the professional or establishment. The supermarket or pharmacy ticket is not valid if it does not identify the issuer.
- Keep proof of payment. The Treasury may ask to prove that the expense was made: a bank statement, card receipt or transfer is the most solid proof. Cash payments are more difficult to prove by verification.
It is advisable to keep these invoices for at least four years, which is the period in which the Treasury can review a submitted declaration.
What about the rest of the medical expenses?
Expenses for private doctors, clinical analyses, physiotherapy, psychology, private hospitalization or cosmetic surgery are not deductible in any community in general, unless the autonomous community expressly contemplates it, which does not happen in the majority of cases. Medications are also not deductible, even if prescribed.
Self-employed workers are a partial exception: they can deduct medical expenses necessary for the exercise of their economic activity, although the interpretation is restrictive and the Tax Agency verifies it with special attention.