On the lvportals.lv portal, Janis asked the following question: "Can a working husband include receipts of his non-working wife for treatment and education in his annual income declaration for income tax refund (IIN)? If so, how can this be done?"
Experts from lvportals.lv respond: "Yes, a husband can include in his annual declaration the expenses of his wife for treatment and education, that is, justified expenses.
The wife's expenses must be specified in the declaration separately. When adding documents (receipts or other confirmations), the following information should be provided:
- type of expenses (treatment or education),
- first and last name of the wife,
- personal code,
- degree of kinship,
- attach receipts or other documents confirming the expenses.
The limit for justified expenses is 600 euros per year for each person (in this case — for both the husband filing the declaration and his wife)."
