Canary Islands Allow Deduction for Eyeglasses and Contact Lenses in Tax Return

Canarian residents can recover 12% of their optical expenses, up to 500 euros, in their personal income tax declaration.

Generic image of eyeglasses on a tax document, symbolizing deductions.
IA

Generic image of eyeglasses on a tax document, symbolizing deductions.

Taxpayers in the Canary Islands who have purchased prescription eyeglasses or contact lenses can benefit from a 12% deduction on their IRPF declaration, with a cap of 500 euros, a measure aimed at alleviating visual health expenses for families.

This tax advantage, which positions the Canary Islands as one of the few autonomous communities to offer such a benefit, allows citizens to recover a significant portion of their investment in optical products. The deduction applies to 12% of the total expense, with a maximum limit set at 500 euros per taxpayer.
Unlike other regions, such as Murcia, where these aids are restricted to minors, in the archipelago the measure covers all resident population meeting the tax requirements. To access this saving, it is essential to keep the detailed invoice of the purchase, which must have been made during the previous tax year.

These tax breaks are “little known,” so they recommend carefully reviewing the autonomous deductions section before confirming the draft to ensure “not a single euro is left on the table.

The relevance of this deduction is considerable, given that approximately 80% of the population requires some form of visual correction. In addition to eyeglasses and contact lenses, the regulation includes other essential products such as contact lenses and maintenance solutions, thus broadening the range of deductible expenses.
Tax experts emphasize the importance of carefully reviewing the autonomous deductions section in the tax return draft, as many taxpayers are unaware of this possibility and, by not including these expenses, miss out on a real saving opportunity. It is imperative that purchases are made in authorized establishments and that the taxpayer has their tax residence in the Canary Islands.