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V0103-21 ·28 January 2021 ·consulta-vinculante Medium impact
Tax

No income tax deductions available for fertility treatment or medication expenses

A taxpayer inquired whether they could apply tax benefits to their Personal Income Tax (IRPF) for expenses related to fertility treatment and medication. The Directorate General for Taxes (DGT) responded that the law does not provide for deductions or tax benefits for these items.

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2021-01-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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