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V2342-20 9 July 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción en cuota

No specific tax credit available for private geriatric care expenses

A 91-year-old individual with a dependency status inquired whether expenses for a private care home could be deducted from their Personal Income Tax (IRPF) liability. The Directorate General for Taxes (DGT) ruled that the law does not provide for an express tax credit for these costs.

The question raised

Whether there is any tax liability deduction for said expense.

The DGT's ruling

The Tax Law does not include an express consideration of the amounts paid to a residence nor of the expenses for socio-sanitary care. Nevertheless, the regulations take these situations into account when quantifying the personal and family minimum.

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