The Consell has approved the Decree-Law 1/2026, of February 27, which introduces relevant changes to the regional personal income tax deductions in the Valencian Community related to healthcare expenses and the practice of sports and healthy activities.
The main novelty is the expansion of income limits to be able to apply these deductionsThis will allow a significantly larger number of taxpayers to benefit from them.
Furthermore, the reform has retroactive effects from January 1, 2025, therefore it will be applied now in the income tax return for the year 2025, whose campaign will take place in 2026.
One key change: increased income limits
Until now, access to these deductions was limited to taxpayers with relatively low income levels. With the regulatory change, the permitted income threshold is significantly raised.
The new limits are set at:
- 60.000 Euros in individual taxation (previously 32.000 euros)
- 78.000 Euros in joint taxation (previously 48.000 euros)
This change seeks extend the tax benefit to a significant portion of middle-income earners, who until now were excluded despite facing the same health expenses or expenses related to sports practice.
Deduction for healthcare expenses: what items are included
The regional tax deduction for healthcare expenses allows for tax benefits to be applied to certain health-related expenses, provided that the established requirements are met.
Deductible expenses include, among others:
- Treatments linked to complex chronic diseases or rare diseases
- Care for people with acquired brain injury or Alzheimer's disease
- Mental health treatments
- Non-cosmetic oral health expenses
- Acquisition of prescription lenses or contact lenses
In several of these cases, the deduction allows for the application of 30% of the expenditure made, with certain economic limits established in the regulations.
Deduction for sports practice and healthy activities
The regulations also govern the deduction for expenses associated with sports practice, which aims to promote healthy lifestyle habits.
Among other items, the following may be deducted:
- Gym or sports club fees
- Personal training services
- Mandatory equipment for federated sport
- Determined professional services related to sports practicesuch as physiotherapy, nutrition, or podiatry
In general, the deduction allows you to apply 30% of the expenditure with a limit of 150 eurosalthough there are higher percentages for certain groups, such as older people or people with disabilities.
What does this change mean for taxpayers?
The expansion of income limits has a clear effect: Many taxpayers who until now could not claim these deductions will be able to do so in their next tax return.
The measure has a dual purpose:
- Relieve the tax burden on middle-income earners
- To encourage health care and prevention through sports practice
According to the regulation itself, the amendment aims to broaden the scope of these deductions to the vast majority of taxpayers in the Valencian Community.
Recommendation: Review deductible expenses for 2025 income tax
Since the reform has retroactive effects from January 2025, it is advisable that taxpayers Keep the receipts and proof of health or sports expenses incurred during the year.
These documents will be necessary to correctly apply the deduction in the next tax return campaign.
If you have any questions about the application of these deductions or their impact on personal or family tax planning, Having expert advice can be key to making the most of available tax benefits..
