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V2914-19 22 October 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · mínimo personal

Medical expenses are not deductible for Personal Income Tax (IRPF)

The inquirer asks whether expenses for a financed surgical procedure can be deducted. The Directorate General for Taxes (DGT) responds that such expenses are not deductible in their own right.

The question raised

Possibility of considering healthcare and medical expenses as deductible in Personal Income Tax.

The DGT's ruling

The deduction for medical expenses was repealed by Law 40/1998. Currently, the adjustment of the tax burden to personal circumstances is achieved through a personal and family minimum with a zero-rate bracket, which includes healthcare expenses. Therefore, these expenses cannot be deducted as such.

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