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Graduate medical fees Peeeroooo ... Correction

In Article 176, Section I, we mentioned the personal allowances for the individual, we stated:

Payments for medical and dental fees and hospital charges incurred by the taxpayer for himself, his spouse or the person living in concubinage and their ancestors or lineal descendants, provided that such persons are not paid during the calendar year of income in an amount less than that determined by calculating the minimum salary of the taxpayer's geographic area year high.

This means that all you pay for medical services for him (taxpayer)
for his wife or anyone lives without being married (spouse or partner)
for their parents or grandparents (ancestors)
or their children ( descendants)
may deduct its annual statement as personal allowances.

But!! ¡¡¡¡, CARE is most important here:

In the third paragraph of Article 240 of the Income Tax Regulations we mention the following:
payments may be deducted only by medical and dental fees when a receipt stating that the service provider has a professional degree of medical or dental surgeon.

So be careful with this, because when you request the return of a significant credit balance, the authority requesting a review vouchers to ensure that they comply with all legal requirements.