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A self-employed psychologist asks whether surgical expenses can be deducted from her business income. The DGT responds that they are not deductible as they are considered ordinary health expenses and are not linked to income generation.
Question posed: Whether the expenses derived from the surgical intervention are considered deductible expenses of their economic activity for Personal Income Tax purposes.
Health or medical expenses are not deductible if they are incurred in private spheres and constitute instances of consumption tax. In this case, the surgical intervention is not a treatment specifically required for the economic activity, but rather a health expense for ordinary life. Deductibility requires that the expense be linked to the activity and related to the generation of income.
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