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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.
Cuestión planteada Si puede aplicar algún tipo de beneficio fiscal en su declaración de IRPF, por los gastos que le ocasione dicho tratamiento y/o medicamentos.
La Ley del Impuesto no incluye deducciones en cuota ni beneficios fiscales expresos por cantidades abonadas por tratamientos médicos. Los gastos de fertilidad o medicinas se considerarían parte del mínimo personal y familiar, que cuenta con un tramo a tipo cero. Se indica que la consulta podría dirigirse a la Comunidad Autónoma para verificar la existencia de deducciones autonómicas.
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