Overview
- This personal income tax deduction applies to the affected taxpayer, a partner, or descendants and would be claimed on the 2026 return for 2025 income.
- The Junta estimates roughly 30,000–40,000 beneficiaries with a budget impact of about €3.7–4 million.
- The celiac measure joins new deductions for gym and sports fees of up to €100 with no income cap, veterinary expenses at 30% up to €100 with extra support for adopted and assistance animals, and expanded rent relief up to €1,200 (€1,500 for people with disabilities) subject to income thresholds.
- Regional economic services project the full package will reduce revenues by about €59–60 million, led by gyms (~€36m), pets (~€11m) and rent (~€8m).
- Celiac associations welcome the recognition but call €100 modest versus estimated €1,000 in extra annual food costs as opposition parties and economists question the measures’ progressivity, fiscal impact, and political timing.