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V1921-20 12 June 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · mínimo personal

No personal income tax deductions available for illness, care, or home adaptation expenses

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.

The question raised

Whether a taxpayer who suffered a stroke in April 2019 can apply any type of tax benefit in their Personal Income Tax (IRPF) return for the expenses caused by said illness, such as hiring personnel for home care or the adaptation of their dwelling. Said taxpayer is currently in the process of having their degree of dependency recognized, therefore it is questioned whether, once the degree of dependency is recognized, they can apply any tax deduction for said costs in their 2019 IRPF return, with retroactive effects.

The DGT's ruling

The Tax Law does not include tax credit deductions or tax benefits for amounts paid due to illness, such as care or home adaptation. These expenses are considered part of the personal and family minimum, which includes a zero-rate bracket. Regarding the disability minimum, if the certificate has retroactive effects, the tax return may be amended to obtain a refund.

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