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V2553-23 25 September 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimiento neto

Deductibility of medical expenses depends on their correlation with economic activity

A music professional inquired whether expenses related to a finger injury, essential for her work, are tax-deductible. The DGT ruled that health expenses related to ordinary life are not deductible from economic activity.

The question raised

Possible consideration of the referred medical expenses as deductible expenses for the calculation of the net income from the economic activity.

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