Feed RSS

Back to Specialists Articles / Taxes for Residents

The latest on Spanish prescription charges

Published 28/06/2012

The latest on Spanish prescription charges

More information about Spanish prescription charges is gradually coming through.Your annual resident tax declaration or Spanish tax return will be key to demonstrating your income to reduce prescription charges. But what should you do if you have missed the June 30th declaration deadline

Prescription contributions in Spain are set to increase for everybody, including pensioners. However, how much you will have to contribute will depend on your total income. This is not just how much you earn, but money from savings, stocks and shares and rentals too.

The big question is – how will they know what your income is when you go to the farmacia? We have been told by our most recent sources that the information will be passed automatically through from Hacienda (the Spanish Tax Authority) to the Social Security office who issue your Spanish health care or SIP card.

What’s pretty clear is that it’s not going to be a case of waving your bank statement at the chemist. The process will be automatic and will involve the Spanish Tax Authority communicating the contents of key sections of your Modelo 100 (the resident Spanish tax return form) directly to Social Services. 

It looks as though the IRPF (Impuesto sobre La Renta de las Personas Fisicas), the resident annual Spanish tax return or tax declaration is set to be the source of information. It seems quite logical, as this annual return proves that you are a fiscal resident in Spain, what your income is and the tax you might (or might not) have to pay.  

This form has long been useful for proving you’re a fiscal resident for Spanish inheritance tax and capital gains tax purposes. It’s also now proving to be beneficial for demonstrating your income for other reasons too. The fact that not everyone is legally required to complete it has caused some confusion in the pa
st. However, you might no longer have an option if you want to keep your prescription charge contributions to a minimum. 


If you’ve missed the deadline 

What should you do if you haven’t already made a resident tax return and you’ve missed the
30th June deadline? All is not lost if you’d like to remedy this and make sure you keep your prescription charges low. If you make your tax return now you will incur a small fine but it is minimal to what it will be if you decide to make one later in the year. For the first three months after the official deadline there will only be a 5% fine. After that it doubles to 10% between 3 and 6 months and 15% between 6 and 12 months. After that it rises to 20% along with daily interest. 

What perhaps isn’t clear yet is what will happen to the cards and prescriptions of those who don’t make a resident tax return.


If you would like a free tax consultation go to:


Susan Partridge Helme

Susan Partridge Helme
Tax Advisor

Was this article useful?

To keep up-to-date with what’s happening in Spain why not subscribe to our newsletter.

Send us your comments, doubts or questions about this article.

Your name

Please, send us your contact details

Send us your enquiry *
Verify Security Code
How did you find out about ÁbacoTaxes?


Note: fields marked * are required.



  • “All services done by Abaco were very good. We are impressed by the professional way of Working. Communication between Abaco and us very good.”

    Rachida Baroudi

  • “Very good indeed. A most professional service delivered by pleasant staff.”

    Andrew and Teresa Mary Howard

Video Tutorials

Spanish Taxes On-line


Spanish Taxes On-line Video - ÁbacoTaxes