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V1542-24 24 June 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · pérdida patrimonial

Medical operation expenses cannot be deducted as capital losses for Personal Income Tax (IRPF)

The taxpayer asks whether the costs of a medical operation can be treated as a capital loss for Personal Income Tax purposes. The Directorate General for Taxes (DGT) responds that the regulations do not provide for tax deductions or benefits for these expenses.

The question raised

Whether such expenses can be considered a loss of assets to be imputed in the Personal Income Tax.

The DGT's ruling

The Personal Income Tax Law does not include tax credits or tax benefits for amounts paid for illnesses or surgical interventions of the taxpayer or their family members. The adjustment of the tax burden to personal circumstances is achieved through the personal and family minimum, which includes a zero-rate bracket to cover basic needs.

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