In which communities it can be done and how to do it in the 2026 declaration
We are going to explain how and where you can deduct expenses on prescription glasses and contact lenses in your 2025 Income, which is what we do in 2026 to account for the last fiscal year. You can now request and submit your draft online and from the mobilebut first it is advisable to pay attention to this. We have already explained to you the most important boxes which you should pay attention to in your declaration, but it is also important to know the regional deductions. We have already taught you to deduct your home insurance, veterinary expenses and gym feebut now we are going to tell you how to deduct your glasses and contact lenses and in which autonomous communities you will be able to do it. And the latter is important, because not all of us can deduct these expenses from our income, depends on the autonomous community in which we live. But beyond that, before we also start listing them all, we are going to tell you other general requirements that you need to know. Requirements in addition to the community where you live In order to correctly deduct the expenses on glasses and contact lenses without ending up receiving a request from the Treasury for having done it wrong, you must meet the following requirements: Products that do enter: You can deduct expenses on prescription glasses, contact lenses, and maintenance or cleaning solutions for contact lenses. Some communities also include the frames, but others only the prescription lenses. Products that do not fit: You will not be able to deduct expenses for unprescribed sunglasses, nor the aesthetic part of the glasses. Products covered by public aid or medical insurance do not enter into the part that is already subsidized. Expenses from January 1 to December 31 from 2025: If the declaration we make in 2026 is called “Income 2025” it is because it corresponds to the last fiscal year. Therefore, only the expenses you have made throughout 2025 count, neither those before nor after. Traceable payments: It is not advisable to make payments in cash. It is better to make payments traceable by the Treasury so that it can be verified correctly. Therefore, payments you have made using debit or credit cards, bank transfers, Bizum or direct debit receipts. In cases of accounts with multiple owners, marital money or shared payments, each community has specific rules for distributing the deduction between spouses. Invoices with complete data: A ticket from the optician is not enough. You need a complete invoice with all your information, such as your ID, full name, and the tax information of the optician. This invoice must clearly break down the concept (prescription glasses, contact lenses or maintenance solutions), and you must keep it throughout the duration of the campaign in case the Treasury asks for it to verify that they are real expenses. Deductions for each autonomous community Community Deduction Annual limit Key requirements Canary Islands 12% €500 (individual) €700 (joint) Taxable base less than €46,455 (individual) or €61,770 (joint). If you exceed it, the limit drops to €150. Includes mounts. Valencian Community 30% €100 Taxable base less than €60,000 (individual) or €78,000 (joint), with a proportional reduction between €54,000-60,000. Only prescription lenses and prescription lenses with frames not pre-mounted. Requires optional report. Murcia Region 30% €100 Only for children under 12 years of age for whom the taxpayer applies the minimum for descendants. We start with this table where we summarize the autonomous communities where you will be able to deduct the expenses of glasses, contact lenses and contact lens maintenance products, as well as the deduction and the annual limit that you can deduct. This way, you will have everything clear at a glance. Deduction for glasses and contact lenses in the Canary Islands In the Canary Islands there is a 12% deduction of expenses for purchasing prescription glasses and contact lenses, as well as accessories. This is so when these can only be used to compensate for physical deficiencies, not for aesthetic reasons. The deduction falls within the deductions section of “Illness expenses” from the Canary Islands. This deduction has an annual limit of 500 euros in individual taxation and 700 euros in joint taxation, the highest of all the communities. To be able to apply it, the sum of your general tax base and savings cannot exceed 46,455 euros in individual taxation or 61,770 euros in joint taxation. If you exceed those limits you can still deduct the glasses, but then the limit will be 150 euros per taxpayer. In addition, the limits are increased by 100 euros in individual taxation if you are over 65 years old or have a disability equal to or greater than 65%. It is the only one of the three communities that allows frames to also be included, since the standard speaks of “devices and accessories” without being limited to prescription lenses. The base of the deduction is reduced by any public aid received that is exempt income, and payments cannot be made in cash. Deduction for glasses and contact lenses in the Valencian Community In the Valencian Community the deduction is 30% of what you have spent on prescription glasses, prescription lenses with non-pre-mounted frames, contact lenses and solutions for their maintenance. The deduction is part of the “For amounts paid for certain health expenses” of the Valencian Community. This deduction has a maximum limit of 100 euros annually per taxpayer. Come on, that is the maximum amount to deduct. To be able to apply it, the sum of your general taxable base and savings (boxes 0500 and 0510) cannot exceed 60,000 euros in individual taxation or 78,000 euros in joint taxation. Be careful because here we are talking about the taxable base, not the taxable base as in the Canary Islands. Valencia also stands out in two important aspects. On the one hand, leave out pre-assembled framesso you can only deduct prescription lenses from glasses and prescription lenses with … Read more