Tax relief for Canary Island taxpayers who choose to undergo surgery to correct their vision. The Deputy Ministry of Finance and Relations with the European Union of the Canary Islands Government has issued a binding ruling, signed by Deputy Minister Gabriel Megías Martínez, clarifying any interpretive doubts regarding the scope of the regional tax deduction for medical expenses. The regional tax authority's decision determines that the expenses and professional fees paid for refractive surgery procedures using laser technology fully qualify for the tax benefit under the Regional Section of Personal Income Tax (IRPF), categorically rejecting their classification as cosmetic procedures.
The resolution from the Directorate General responds to an inquiry from a taxpayer residing in the Canary Islands who was planning to undergo surgery performed by an ophthalmologist to correct his myopia. The text of the response analyzes in detail how the operation fits within Article 16 ter of the Consolidated Text of the Legal Provisions of the Autonomous Community of the Canary Islands regarding transferred taxes, recently amended by the General Budget Law of the Autonomous Community for the 2026 fiscal year. Canary Islands regulations allow citizens to claim a deduction equivalent to 12% of medical bills justified by reasons of prevention, diagnosis, and treatment of medical conditions, but maintain an explicit prohibition on cosmetic or purely aesthetic procedures.
The core of the legal debate centered on whether myopia is legally considered a pathology or whether laser surgery operates as a luxury substitute for traditional lenses. To settle the controversy, the Canary Islands tax authorities are relying on official medical criteria established by the World Health Organization (WHO) through the International Classification of Diseases (ICD-10), in its January 2026 version validated by the Ministry of Health. The ruling specifies that myopia is not a mere physical characteristic, but is specifically coded under heading H-52.1 within Chapter 7, relating to diseases of the eye and its adnexa, and technically classified within the group of refractive and accommodation disorders.
Since myopia is classified as a medically diagnosed functional impairment of the eye, laser refractive surgery is now established as a legitimate treatment performed by licensed ophthalmologists, in compliance with the requirements of the Law on the Regulation of Healthcare Professions. The Government of the Canary Islands reminds taxpayers that the right to this 12% tax deduction is contingent upon the patient retaining the official invoice, as required by Royal Decree 1619/2012, and declaring the physician's Tax Identification Number (NIF) in their annual tax return. The tax incentive is subject to a general limit of €500 per year for individual tax returns and €700 for joint returns, with progressively reduced limits for taxpayers declaring annual incomes exceeding €46.455 in the archipelago.
