Module 120 min2128 wordsFree — no account
Working out the 19% tax credits: the threshold, the caps and the main items
The module’s worked examples, then cases to attempt before revealing their solution · 2 sections · 237 words · 3 min
Worked example
Lucia's credit
Lucia paid 1,629.11 euros for dental treatment. First the threshold comes off: 1,629.11 − 129.11 = 1,500 euros. Nineteen per cent of 1,500 euros is 285 euros. That is what reduces her gross tax, not 19% of the full bill, which would have been roughly 309.53 euros.
Practical case
Elena's family tax return
Elena has total income of 42,000 euros and two dependent children whose costs she pays in full. In 2026, using traceable payments where required, she spends 1,429.11 euros on medical bills, 4,300 euros of interest on the mortgage for the home she lives in, 350 euros on a gym membership for her 14-year-old son and 700 euros on school meals for her daughter. What are her 19% credits worth in total?
Hint: For each item find the eligible amount first: threshold for medical costs, cap for mortgage and sport. Then apply 19% and add up.
Show the solution
Medical: 1,429.11 − 129.11 = 1,300 euros; 1,300 × 19% = 247 euros. Mortgage: interest counts up to 4,000 euros; 4,000 × 19% = 760 euros. Gym: the cap is 210 euros per child; 210 × 19% = 39.90 euros. School meals: 700 euros is under the 1,000 euro cap; 700 × 19% = 133 euros. Total: 247 + 760 + 39.90 + 133 = 1,179.90 euros. Her income is below 120,000 euros, so no income-based reduction applies, and her gross tax comfortably covers the credits.
Answer: 1,179.90 euros of credits
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