Deduction of medical expenses 2020, traceability obligation in tight links


Deduction of medical expenses 2020, the obligation of traceability for the purposes of tax refund is not guaranteed by commercial credit circuits. The Revenue Agency confirms the stringent rules provided for January 1, 2020.

Medical expenses deduction 2020, L’traceability obligation is not guaranteed by commercial credit circuits.

L’Revenue Agency addresses the issue of the new rules introduced from 1 January 2020 with the answer to question no. 180 of 11 June 2020.

The perimeter of the payment methods deemed suitable a deduction of medical and health expenses 2020.

There traceability, with the consequent ban on the use of cash for the purposes of Irpef refunds, is not guaranteed by “innovative” systems, such as commercial credit circuits that allow you to buy and sell goods with clearing systems.

Deduction of medical expenses 2020, traceability obligation in tight links

Innovation and digitalization do not match the tax rules, so it is at least for the deduction of medical expenses, for which from 1 January 2020 thetraceability obligation.

The answer to question no. 180 of the Revenue Agency allows you to clarify what are the terms of payment who save the tax refund in the tax return.

The instant uses a commercial credit system, which allows members to do purchase and sale of goods and services with the instrument of multilateral exchange through clearing transactions.

A platform that allows you to exchange goods and services without use of money or other traditional means of payment in the context of commercial relationships. Payments and receipts are replaced by a multilateral clearing system the debts and credits that arise as a result of the various purchase and sale transactions between the members of the circuit.

A unilateral compensation system that, although it excludes the use of cash and allows to track the operations incurred (as the recipient, sender, transaction value, etc. are described), is not suitable for the purposes of deducting medical expenses from 2020.

Revenue Agency – answer to question no. 180 of 11 June 2020
Article 1, paragraph 679, of the law of 27 December 2019, no. 160 – Obligation to trace medical expenses deduction

Deduction of medical expenses 2020, among the payment methods only those that allow traceability and checks

Starting from 1st January 2020 the deduction of medical expenses is recognized provided that the related charge is incurred by bank or postal payment or through other payment systems provided for in article 23 of Legislative Decree 9 July 1997, no. 241.

The traceability requirement does not apply to the costs of purchasing drugs, medical devices, as well as deductions for health services rendered by public or private structures accredited to the National Health Service.

The Revenue Agency starts with a summary of the news, with the answer to question no. 180/2020, specific as for others traceable payment systems we mean those who guarantee the traceability and identification of its author in order to allow effective controls by the Financial Administration.

Conditions not respected by the commercial credit circuit illustrated by the applicant.

An innovative payment system that, although it allows to keep track of the entire path of the operation, does not comply with the traceability requirements set by the Budget Law 2020 for the purpose of deducting medical expenses.

Innovation cannot “go hand in hand” with the strict tax rules.

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