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V1921-20 ·12 June 2020 ·consulta-vinculante Medium impact
Tax

No personal income tax deductions available for illness, care, or home adaptation expenses

A taxpayer inquired whether they could deduct home care and home adaptation expenses following a stroke, once their level of dependency was recognised. The Directorate General for Taxes (DGT) responded that the law does not provide for tax deductions or benefits for these specific costs.

In 6 key points

Lifecycle

2020-06-12PublishedPublished 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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