Residents of the Canary Islands, Cantabria, and the Valencian Community in Spain may be eligible for a dental expense deduction of up to €840 when filing their 2025 income tax returns. This benefit, a regional variation within the Spanish tax system, aims to alleviate the financial burden of dental care for eligible taxpayers.
While national tax regulations generally do not recognize dental expenses as deductible, these three autonomous communities have implemented their own provisions to offer financial relief. The availability of this deduction hinges on meeting specific income requirements and adhering to strict payment method guidelines.
Regional Variations in Deductions
The amount of the deduction varies significantly depending on the region of residence and individual circumstances. The Canary Islands offer the most generous deduction, while the Valencian Community recently expanded access to its benefit. Here’s a breakdown:
| Autonomous Community | Maximum Deduction (Joint) | Spending Percentage | Income Requirements (Individual) |
| Canary Islands | €840 | 12% | Up to €42,900 |
| Cantabria | €700 | 10% | Up to €22,946 |
| Valencian C. | €150* | 30% | Up to €60,000 (New for 2026) |
*Note: In the Valencian Community, the deduction is €150 per taxpayer, but the income threshold has been increased to €60,000 for the 2025 income tax return.
Cash is Not King: Payment Method Restrictions
To qualify for the deduction, taxpayers must demonstrate that dental expenses were paid through accepted methods. The Spanish Tax Agency strictly prohibits the use of cash for these expenses. Acceptable payment methods include:
- Credit or debit card
- Bank transfer
- Nominative check
This requirement is intended to prevent tax fraud and ensure that the health services were legitimately provided. Attempting to deduct expenses paid in cash could result in an inspection by the Tax Agency.
Income Limits and Additional Considerations
These deductions are designed to benefit taxpayers with moderate and lower incomes. In the Canary Islands and Cantabria, individuals with a tax base exceeding €42,900 are ineligible. In Cantabria, the deduction applies only to treatments not covered by the Spanish Social Security system, requiring proof of the need for private care.
Taxpayers with a disability degree of 65% or higher in the Canary Islands are eligible for an additional deduction of €100, recognizing the increased healthcare costs often associated with disability.
How to Claim the Deduction
Unlike income from employment, deductions for dental health expenses are not automatically included in the pre-filled income tax return. Taxpayers must manually enter the information in the “Regional Deductions” section of their tax filing. Failure to do so could result in missing out on a potential refund of up to €840 for Canarian families filing jointly.
It is crucial to retain all original invoices and proof of payment for at least four years. The Tax Agency is increasing scrutiny of this section of the tax return due to a high rate of errors in completing the regional deduction forms.
The availability of these regional deductions highlights the varying tax landscapes within Spain. For residents of the Canary Islands, Cantabria, and the Valencian Community, understanding these provisions can lead to significant tax savings and ease the financial burden of maintaining oral health. As with any tax benefit, careful record-keeping and adherence to the specified requirements are essential to ensure successful claim.
The changes in the Valencian Community, specifically the increased income threshold, demonstrate a commitment to expanding access to this benefit. Taxpayers should consult with a tax professional or refer to official tax agency resources for the most up-to-date information and personalized guidance.
