Where, how and how much can I deduct for my health insurance in the Income Statement of 2017 (IRPF)
Health insurance, in addition to all its advantages in the protection of our welfare and those we love the most, have some tax advantages that we must take into account in our Personal Income Tax (IRPF) declaration.
They do not apply to all taxpayers, it sometimes depends on the social security contribution system or the Autonomous Community in which you reside, but in any case there are many taxpayers that can benefit.
The most general case is that of self-employed workers who can deduct up to 500 euros as expenses for the amounts paid for health insurance, not only for their coverage, but also that of their spouse and children.
The first important point is that not all self-employed can apply this deduction only those who estimate their performance (earnings), by the regime of direct estimation and not by modules. In this scheme all profits are subtracted the expenses that have been incurred to achieve these results, but you can also add what is paid for the health policy up to this limit of 500 euros.
In addition, this amount is extended to 1,500 euros if any of the beneficiaries of the policy (holder, spouse or children), had a disability.
Deductions in different autonomous communities
The IRPF has two sections, one the State and another Autonomic that is part of the funding received by each autonomous community. This allows each autonomy to establish different tax rates on its stretch and also establish a series of deductions among which in some communities include health insurance.
In recent years the number of autonomous communities that apply deductions for health expenses has been reduced, however, for the 2017 income statement that we made in 2018 there are still two cases:
It establishes a deduction for quotas to mutuals or non-compulsory medical insurance companies of 5% of the amounts paid during the year, both of their own and of the persons included in the family minimum.
This deduction will have an annual limit of 200 euros in individual taxation and 300 euros in joint taxation. Both limits are increased by 100 euros in individual taxation when the taxpayer is a person with a disability, but always if their degree is higher than 65%. In the case of joint taxation, the increase will be 100 euros for each taxpayer with said disability.
To justify the right to deduction, it will be necessary to prove the same by means of an invoice and the payment by direct debit, transfer, deposit, check or credit or debit card.
The Canary Islands also provides a deduction of 10% of the expenses and professional fees paid during the tax period for the provision of services by those who have the status of medical or health professionals, except pharmaceutical, both their own and the persons included. in the family minimum.
This deduction has an annual limit of 500 euros in individual taxation and 700 euros in joint taxation. It also increases by 100 euros in individual taxation when the taxpayer proves a disability greater than 65%.
As in Cantabria, this expense must be credited with an invoice and any of the means of payment described, never in cash.