The Revenue Agency has issued a circular, no. 7 of 25 June 2021, also called “Collection”, with which it provides a detailed answer to all doubts about the regulatory provisions relating to tax return 2021 and the indications of practices regarding withholdings, deductible and deductible charges and tax credits, also with regard to the obligations of document production by the taxpayer to the CAF or the qualified professional and of conservation by the latter for the subsequent production to the Agency.
A very important chapter is dedicated to medical expenses deductible from model 730 or Income 2021 (here you will find all the info on the Precompiled).
The general medical expenses that can be deducted from the tax return, and therefore generate a tax credit (here you will find the info on when the IRPEF refund arrives), are those inherent to the services rendered by a “general” doctor, or those rendered by a specialist doctor in a branch other than that related to the performance.
Tax return 2021, which medical expenses are deductible
It is important to note that they fall within these expenses even those incurred for the issue of medical certificates for sporting uses (healthy and robust constitution), for driving licenses, etc.
The Agency specifies that the deduction for general medical expenses is also due for expenses related to the purchase of:
- medicinal specialties
- homeopathic medicines.
Medicines or medicines must be purchased at pharmacies or authorized parties to the sale of the same.
The deduction is also due for expenses for drugs or medicines without the obligation of a doctor’s prescription purchased online from authorized pharmacies and shops to distance selling from the region or from the autonomous province or from other competent authorities, identified by the legislation of the regions or autonomous provinces.
The list of pharmacies and shops authorized for online sales is available on the salute.gov.it website. We remind you that in Italy the online sale of drugs or medicines that require a medical prescription is not allowed.
Tax return 2021, how the receipt for deductible expenses must be
The health costs related to the purchase of drugs or medicines, carried out starting from 1 January 2008, are deductible or deductible if the expense is certified by an invoice or receipt, the so-called talking receipt, which specifies the nature, quality and quantity of the products purchased, as well as the recipient’s tax code.
As far as the nature of the purchased product is concerned, the generic indication of the word in the receipt is sufficient “Drug” or “medicine”, to exclude the deductibility of products related to other product categories available in pharmacies.
The terms “drug” or “drug” can also be indicated through acronyms and terminologies clearly referable to drugs, such as “OTC“(Over the counter or over the counter medicines),”SOP“(Without prescription),”Homeopathic“, And abbreviations such as”with” e “f.co”.
The nature of the “drug” product can also be identified through the codes used for data transmission to the health card system such as: TK (ticket) o FC (also homeopathic drug).
As for the quality of the product, taking into account the indications of the Privacy Guarantor, the receipt it no longer has to specifically report the commercial name of the drug or of the purchased medicine, but must indicate the marketing authorization number of the same (AIC).
The wording “ticket” is suitable to indicate both the nature and the quality of the drug or medicine for which, among other things, the taxpayer is no longer required to keep a photocopy of the prescription issued by the general practitioner.
For homeopathic medicines, for which the procedure for assigning the AIC code has not yet been activated, the quality of the drug is indicated by an identification code, valid throughout the national territory, assigned by private bodies.
Even for the purchase of medicines prepared in pharmacies, the so-called galenic preparations, it is necessary that the expenditure incurred is certified with documents containing an indication of the nature (“drug” or “medicine”), quality (in this case galenic preparation) , quantity and tax code of the recipient. For these medicines the pharmacy, if it encounters difficulties in issuing talking receipts, must resort to issuing an invoice.
Tax return 2021, can drugs purchased at the supermarket be deducted?
Over-the-counter and self-medication drugs can also be marketed at supermarkets and all other businesses.
However, for the tax deduction it is necessary that the expense is certified by an invoice or by talking receipt. It is not possible to integrate the information on the receipt with other documentation, such as a medical prescription.
Tax return 2021, can parapharmaceuticals be deducted?
IS excluding the deductibility of expenses related to the purchase of parapharmaceuticals, such as food supplements, phytotherapeutic products, eye drops and ointments, even if purchased in pharmacies, and even if taken for therapeutic purposes on medical prescription.
>>> Go to the special 730/2021 of QuiFinanza <<<
Tax return 2021, which documents to keep
From tax year 2020, the deduction for general medical expenses is due provided that the cost is borne by bank or postal payment or through other traceable payment systems, with the exception of health services provided by public structures or structures private individuals accredited to the SSN.
On the other hand, there is no obligation to make payment through traceable payment systems for the purchase of medicines.
For i medicines, including homeopathic ones, purchased, also abroad, at pharmacies, supermarkets and other commercial establishments or through online pharmacies they serve: invoice or talking receipt in which the nature (drug or medicine, OTC, etc.), quality (alphanumeric code) and quantity of the purchased product must be specified and – fundamental – the taxpayer tax code.
For the services rendered by general practitioners, including homeopaths, and medical certificates for sporting uses, for driving licenses, for opening and closing illnesses or accidents, for insurance and legal practices you need: receipt or invoice issued by the doctor.
Tax return 2021, what to do if the medical examination is not carried out through the SSN
If the service is not provided by public or private structures accredited to the SSN, the use of traceable payment systems can be certified by noting the invoice, tax receipt or commercial document by the recipient of the sums performing the service.
In the absence of this documentation, it is necessary to show:
- receipt of the bank or postal payment
- receipt of payment made by debit or credit card
- account balance
- copy of postal bulletin or MAV and payments with PagoPA or with smartphone applications through authorized electronic money institutions.