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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.
Cuestión planteada Si un contribuyente que ha sufrido un ictus en abril de 2019, puede aplicar algún tipo de beneficio fiscal en su declaración de IRPF, por los gastos que le ha ocasionado dicha enfermedad, como la contratación de personal para que le cuiden en su domicilio, o la adaptación de su vivienda. Dicho contribuyente se encuentra actualmente en proceso de reconocimiento de su grado de dependencia, por lo que se cuestiona si una vez tenga reconocido el grado de dependencia, puede aplicar alguna deducción fiscal por dichos costes en su declaración de IRPF de 2019, con efectos retroactivos.
La Ley del Impuesto no incluye deducciones en cuota ni beneficios fiscales por cantidades abonadas por motivos de enfermedad, como cuidados o adaptación de vivienda. Estos gastos se consideran parte del mínimo personal y familiar, que cuenta con un tramo a tipo cero. Respecto al mínimo por discapacidad, si el certificado tiene efectos retroactivos, se podría rectificar la autoliquidación para obtener la devolución.
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