Following the changed regulatory context and the opinion made by the Ministry of Health, the Revenue Agency, in the Reply to legal advice no. 8 of 2020, considered that the services provided by the physiotherapist which is registered, by 30 June 2020, in the special exhaustion lists referred to in the Ministerial Decree of 9 August 2019, “are to be considered of a health nature and, therefore, included among those for which it is possible to recognize the personal income tax deduction.
For the Administration, the deduction is due for services rendered starting from the date of enrollment in the aforementioned list and provided that in the fiscal document of expenditure, in addition to the description of the professional figure and the service rendered, the registration in the special list is certified . The Agency also recalls that the original deadline for registration in the aforementioned list was set at 31 December 2019. This date was then extended to 30 June 2020 by the conversion law no. 8 of 2020 of the dl. n. 2 of 2019.
VAT aspects: when is there an exemption?
Regarding the VAT aspects and in particular the applicability or not of theexemption from benefits in question, the Revenue shows that art. 10, paragraph 1, number 18 of the VAT decree (DPR n. 633 of 1972) subordinates the exemption to an objective and subjective assumption.
In fact, it establishes the exemption from VAT for the health services of diagnosis, treatment and rehabilitation rendered to the person (this is the objective assumption) in the exercise of professions and healthcare arts subject to supervision (subjective assumption).
Furthermore, according to the provisions of art. 1 of the interministerial decree of 17 May 2002 are exempt from VAT for the diagnosis, treatment and rehabilitation provided to the person, by the operators authorized to exercise the professions listed in the ministerial decree 29 March 2001.
As can be seen, therefore, with reference to the subjective assumption, for the purposes of the exemption, the provider must be authorized to exercise the health profession, regardless of the legal form it holds.
The Revenue Agency ultimately believes, since the context of reference is also unchanged, that the indications contained in the Resolution 17 October 2012, n. 96 / E of 2012 where it was stated that the exemption regime applies only to three-year training physiotherapists, whose qualification was equivalent to that of physiotherapist according to the Ministerial Decree of 27 July 2000, and, therefore, achieved before 17 March 1999.
–
