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V0103-21 28 January 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción en cuota

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.

The question raised

Whether any type of tax benefit can be applied to their Personal Income Tax return for the expenses incurred by said treatment and/or medications.

The DGT's ruling

The Tax Law does not include tax credit deductions or express tax benefits for amounts paid for medical treatments. Fertility or medicine expenses would be considered part of the personal and family minimum, which includes a zero-rate bracket. It is indicated that the inquiry could be directed to the Autonomous Community to verify the existence of regional deductions.

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