No deductions for medical expenses: attention to the tax return


Not all healthcare costs incurred during the year can be taken into account to reach the minimum deductible provided for in the instructions of model 730. In fact, the tax legislation in force provides that some medical expenses cannot be taken into account for deductions or deductions from the tax return.

We must therefore ask particularly attention to what is attached to your 730: in the event of an incorrect deduction or deduction for an unauthorized medical expense, there is a risk of a tax audit by the Revenue Agency. With all that follows, of course. However, there is no need to worry too much: expenses that cannot be deducted or deducted are easily “recognizable”. That’s how.

What medical expenses cannot be brought in the tax return

In general, any expense that must be deducted or deducted during the tax return phase must always be supported by the taxpayer. This means that all expenses paid out of your own pocket can contribute to the reduction of your taxable income and the total of taxes to be paid.

To this general rule, however, there are some exceptions. That affect, precisely, healthcare costs. In particular, even if the taxpayer had paid for a particular medical examination, for an intervention or for medicines, the expenses reimbursed by an insurance or included in an optional insurance plan they cannot be used in the tax return phase.

In fact, by law, these are charges reimbursed to the taxpayer and, consequently, do not contribute to the deductions or deductions of the tax return.

Medical expenses reimbursed by insurance or third parties: when they can be deducted

There is, however, to say that the Italian tax legislation provides for an exception to the exception to the rule. Some reimbursed medical expenses can also be downloaded from form 730. Article 15, paragraph 1, letter c) of Presidential Decree no. 917/86 provides that “They consider themselves the expenses reimbursed are also paid by the taxpayer as a result of contributions or insurance premiums paid by him and for which the tax deduction is not due or which are not deductible from his total income or from the income that contributes to form him “.

This means that, in the event that the optional insurance cannot be deducted or deducted from taxes, the medical expenses that are reimbursed they can also be considered for tax purposes. And therefore, they contribute to the formation of the deductible foreseen by the guide for the 730 model.

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