This tax benefit, recognized by Hacienda, helps thousands of citizens who have incurred medical expenses. The deduction for health expenses allows taxpayers to recover up to 12% of payments made during the year 2025, with an annual limit of 500 euros for individual tax returns.

The aid covers a wide range of services, from private medical consultations and dental treatments to the purchase of prescription glasses or contact lenses. Expenses related to pregnancy, childbirth, accidents, or disability situations are also included, provided they are duly justified. Mental health expenses, such as psychologist consultations, can also be included in the tax return.

It is important to note that Hacienda excludes aesthetic treatments from this deduction, unless they are for reconstruction after an accident or interventions related to sexual identity.

The final amount of savings depends on the expenses incurred and the taxpayer's income level. The limits are up to 500 euros for individual tax returns and up to 700 euros for joint tax returns. These caps can be increased by an additional 100 euros if the taxpayer is over 65 years old or has a disability equal to or greater than 65%.

However, there is a condition: if the taxable base exceeds 46,455 euros for individual returns or 61,770 euros for joint returns, the maximum deductible amount is reduced to 150 euros per taxpayer. Despite this reduction, the deduction remains applicable, unlike in other autonomous communities.

To access this deduction, the Tax Agency requires that payments not be made in cash. Only methods such as card, bank transfer, Bizum, or nominative check are accepted. Additionally, it is mandatory to have a complete invoice and provide the NIF of the professional or health center in the tax declaration. This deduction is not automatically applied in the draft, so the taxpayer must manually enter the data in the regional deductions section for the Canary Islands, in box 940 of Renta WEB.