Can you deduct wheelchairs and rehabilitation equipment from SAT?

What Does the Law Say (Official Source)

The legal basis is in the Article 151 of the Income Tax Law (personal deductions), also published in the consolidated text of the Chamber of Deputies (LISR).

In subsection I, after medical fees and general hospital expenses, the law adds a specific paragraph: also deductible are payments for medical, dental, or nursing services; analyses, clinical studies, or prostheses; hospital expenses; and the purchase or rental of equipment for establishing or rehabilitating the patient, when they result from disabilities under Article 477 of the Federal Labor Law (with certification or statement from public institutions in the National Health System) or a disability as per the General Law for the Inclusion of Persons with Disabilities (with recognition and qualification certificate issued by those institutions). This paragraph is not subject to the limit set forth in the last paragraph of Article 151.

The SAT focuses on practical guidance for personal deductions — who can claim them, how to review your bill and the Viewer — in its deductions personal mini-site.

Do wheelchairs and rehabilitation equipment fit?

The LISR does not list specific brands such as “wheelchair,” “walker,” or “hoist.” What it names is the category: purchase or rental of equipment for establishing or rehabilitating a patient. In family practice, this is where wheelchairs (manual or electric), orthopedic devices, and other support equipment often fit when the expense is tied to an accredited disability or incapacity.

When choosing equipment, compare options for purchase, rental or financing and the catalog Andafacil®: tax deduction does not replace requesting a correct invoice or paying via electronic means. To learn more about this topic, you can read How to pay for a walker or wheelchair in Mexico. interest-free monthly payments, INAPAM, rent and ANDAFACIL PAY to plan your spending.

• Purchase or rental may qualify legally if requirements are met.
• The CFDI must specify that the expense relates to disability care or support.
• Without a public certificate and without the 50% threshold, do not assume that the 'no limit' paragraph applies.

Requirements You Must Follow

In the case of disability or incapacity, subsection I requires, among other things: To learn more about this topic, you can read interest-free monthly payments vs renting a walker. Compare total cost if support is temporary or long-term.

• Certificate or disability statement, or certificate of recognition and qualification for disability issued by public institutions of the National Health System.
• That the temporary disability, partial permanent disability, or disability be equal to or greater than 50% of normal capacity.
• The CFDI should indicate that covered expenses are directly related to that disability or incapacity.
• Payment by the contributor’s certified check, electronic transfer from an account in your name, or credit, debit, or service card (except for releases in rural areas without financial services).
• The expense should be for you, your spouse or partner, or direct ascendants/descendants (with the dependent income rules specified).

Annual limit: when it applies and when not

The last paragraph of Article 151 limits the total amount of several personal deductions to the lesser of five times the annual value of the UMA or 15% of your total income (including exempt). The SAT summarizes it in the deductions personal mini-site.

Important: The law explicitly states that the paragraph for disability/incapacity expenses (where rehabilitation equipment appears) is not subject to that limit. Other ordinary medical expenses usually do add up to the cap. That's why it’s important to clearly separate the scenario and avoid mixing concepts into a single ambiguous invoice.

Those who file taxes in RESICO, according to the SAT itself, do not qualify for personal deductions. Confirm your tax regime before planning a purchase solely for fiscal benefits. You can also check the information about Article 151 LISR — Personal Deductions (SAT). Official text mentioning purchase or rental of rehabilitation devices due to disability/incapacity.

Practical checklist before buying or renting

Use it as an operational reminder; your accountant or authority confirms the specific case.

• Request an invoice (CFDI) in your name/RFC with correct use and description; include the link to disability when applicable.
• Pay by bank transfer or card from account in your name — avoid cash if you want to deduct expenses.
• Keep current public certificates and copy of medical/administrative file on hand.
• Check your Personal Deductions Viewer in SAT when preparing your annual return.
• If the use of equipment is temporary, compare also interest-free monthly payments vs rent before deciding.

Important notice (not tax advice)

Andafacil® publishes this guide to orient families buying or renting mobility equipment in Mexico. We are not an accounting firm and do not replace the SAT. Laws, regulations, and criteria from authorities may change; always validate with your accountant and official sources linked.

Next step

Compare in the catalog or request guidance by WhatsApp if your case is mixed.

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