The taxpayer can deduct up to 15% of their total income for medical expenses, as established in the Article 151 of the Income Tax Law. This maximum percentage is applicable to a series of expenses related to medical care and health services, which can be deducted when calculating the annual tax.
Between the deductible medical expenses There are payments for medical and dental fees and professional services in psychology and nutrition, as long as they are made by professionals with a legally issued title and registered by the competent authorities. These payments can be made for both the taxpayer and his or her spouse, cohabitant, ascendants or descendants in a direct line, under the condition that they do not receive income higher than the general annual minimum wage and are made through specific means of payment such as nominative checks, electronic transfers. or credit cards.
In addition, expenses related to work disabilities certified by public health institutions can be deducted, as well as those derived from disabilities recognized by the General Law for the Inclusion of People with Disabilities.
The medical insurance premiums Contracted with public social security institutions are also deductible, as long as the beneficiary is the taxpayer himself, his spouse, common-law partner, ascendants or descendants in a direct line.
It's important to put attention on The total amount of these deductions cannot exceed five times the annual value of the Measurement and Update Unit (UMA), or 15% of the taxpayer's total income.including those for which no tax is paid, except for the deductions contemplated in section V of the aforementioned article.
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