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V1281-22 ·6 June 2022 ·consulta-vinculante Medium impact
Tax

Speech therapy expenses following a child's surgery are not deductible for Personal Income Tax (IRPF)

A taxpayer inquired whether they could deduct extraordinary speech therapy expenses incurred by their child following surgery. The Directorate General for Taxes (DGT) ruled that current regulations do not provide for deductions regarding the healthcare expenses of family members.

In 5 key points

How it affects those involved

The ruling clarifies that personal income tax deductions are strictly limited to specific categories and do not extend to general healthcare costs for dependents.

Lifecycle

2022-06-06PublishedPublished 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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