Incomes 2021, health deductions change: what expenses can be included

Not only cashback and receipt lottery. To encourage the spread of electronic payment systems, the government also focuses on expenses that can be deducted from the tax return. From next year, in fact, only the expenses paid with traceable payment systems will be included in the pre-filled in. That is, wire transfers, bank or postal payments and credit cards.

A real revolution for the Treasury, explained in detail by the Revenue Agency in Measure 329676 It is in the Measure 329652, both published on 16 October. In the two documents, the Agency focuses in particular on the deductibility of health costs, indicating which types of payment will be accepted for the purposes of the Pre-filled 2021 and which are the exceptions to the rule introduced with Budget Law 2020.

Pre-filled in 2021, deductible healthcare expenses only if paid by bank transfer or credit card

In provision 329676, the technicians of the Inland Revenue specify that health and veterinary expenses, so that they can be used for the purposes of the Pre-completed 2021 tax return, must be incurred “in the manner referred to in Article 1, paragraph 679, of law 27 December 2019, n. 160, ie by bank or postal payment or through other payment systems referred to in Article 23 of Legislative Decree 9 July 1997, n. 241 “. As mentioned, therefore, the deductible health expenses are those incurred by bank or postal transfer or using a credit or debit card.

The reasons, according to the same provision, are to be found in the 2020 Budget Law, which partially reforms Article 15 of the Consolidated Income Tax Act. Thus, the deductibility of expenses at 19% is only up to the condition that the charge is borne with traceable payment methods“.

Healthcare expenses deductible only with traceable payments, exceptions

In the same documents, however, the Revenue Agency also provides for exceptions. According to the law, in fact, the obligation to pay with traceable payment systems there is no “expenses incurred for thepurchase of medicines and medical devices, as well as deductions for health services made by public structures or private structures accredited to the National Health Service “.

In pharmacies and laboratories of the National Health Service – or in private ones, as long as they are accredited by the NHS – it will therefore be possible to continue to pay in cash, without fear that the expense is not included in the Pre-filled 2021 declaration.


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