Medical devices deductible in the 2019 tax return

Medical devices deductible in the 2019 tax return

How to deduct the purchase or rental of a medical device from 730/2019 and in Personal Income 2019. The list of the Ministry of Health.

In the 2019 tax returns, both in 730/2019 and in Income PF 2019 it is possible to deduct the purchase or rental of medical devices incurred in the 2018 tax period, with the same benefit as drugs, ie enjoying the 19% deduction. Below are the conditions that must be met to take advantage of the deduction.

What is meant by a medical device?

As specified by the Revenue Agency with Circular no. 20 of 13/05/2011, the opinion of the Ministry of Health was acquired to define the notion of medical devices. Based on this opinion it is specified that:

  • medical devices are products, equipment, and instruments that fall within the definition of “medical device” contained in articles 1, paragraph 2, of the three-sector legislative decrees * (legislative decrees no. 507/92 – no. 46/97 – n. 332/00), and which are declared compliant, with a declaration/certification of conformity, on the basis of these regulations and their annexes and, therefore, are marked “CE” by the manufacturer on the basis of the European directives for the sector;
  • there is no list of deductible medical devices that can be consulted.

To facilitate the activity of taxpayers aimed at identifying the products that give the right to deduction, the Ministry of Health has provided a non-exhaustive list of Medical Devices (MD) and In Vitro Diagnostic Medical Devices (IVD), representative of the categories of devices most commonly used doctors (attached to circular 20/2011).

The list of devices classified as such is public and available on the Ministry of Health website at http://www.salute.gov.it. Attached is the Classification of Medical Devices classified as such updated to Ministerial Decree 07.10.2011.

When is the right to deduct medical devices entitled?

From a fiscal point of view, the generic wording “medical device” on the receipt does not allow the deduction of the related expense pursuant to Article 15, paragraph 1, left. c) of the TUIR, (see resolution no. 253/2009). However, it should be noted that for medical devices the taxpayer has the right to the deduction if :

  • the receipt or the specifically requested invoice shows the person who bears the expense and the description of the medical device;
  • is able to prove for each type of product for which the deduction is requested that the expense was incurred for medical devices marked with the CE marking which certifies their compliance with European directives 93/42 / EEC, 90/385 / EEC, and 98/79 / EC. Therefore:
    • if medical devices are included in the list of the Ministry, obviously, for the taxpayer it is sufficient to keep (for each type of product) only the documentation showing that the purchased product has the CE marking,
    • if the devices are not included, the taxpayer must verify that the device is in the category of products falling within the definition of the deductible medical device.

New food deductibility for medical purposes 2018

For the 2018 tax year, expenses incurred for the purchase of food for special medical purposes, included in section A1 of the National Register referred to in Article 7 of the decree of the Minister of Health of 8 June 2001, published in the Official Gazette, are deductible. n. 154 of 5 July 2001. These expenses in the tax return form 730/2019 must be indicated in line E1-Healthcare expenses. 

Warning: by express legislative provision, foods for special medical purposes intended for infants are excluded.

The list of the most commonly used medical devices

1) Examples of Medical Devices according to the legislative decree n. 46 of 1997

  • Corrective ophthalmic lenses for visual defects
  • Frames for corrective lenses of visual defects
  • Preassembled glasses for presbyopia
  • Hearing aids
  • Plasters, bandages, gauze, and advanced dressings
  • Syringes
  • Thermometers
  • Aerosol apparatus
  • Blood pressure measuring apparatus
  • Lancing device and lancets for taking capillary blood for the purpose of blood glucose measurement
  • Diapers for incontinence
  • Orthopedic products (eg braces, knee pads, anklets, crutches, and walking aids in general, etc.)
  • Aids for the disabled (eg catheters, urine bags, pans, etc.)
  • Contact lenses
  • Contact lens solutions
  • Denture products (eg adhesive creams, disinfectant tablets, etc.)
  • Orthopedic mattresses and Anti-decubitus mattresses

2) Examples of In Vitro Diagnostic Medical Devices (IVD) according to the legislative decree n. 332 of 2000

  • Sample containers (urine, feces)
  • Pregnancy test
  • Ovulation test
  • Menopause test
  • Strips / Instruments for the determination of glucose
  • Strips / Instruments for the determination of total, HDL, and LDL cholesterol
  • Strips / Instruments for the determination of triglycerides
  • Self-diagnostic tests for food intolerances
  • PSA prostate self-test
  • Self-diagnosis test for the determination of prothrombin time (INR)
  • Test for the detection of occult blood in the stool
  • Self-test for celiac disease

Medical devices deductible in the 2019 tax return

How to deduct the purchase or rental of a medical device from 730/2019 and in Personal Income 2019. The list of the Ministry of Health.

In the 2019 tax returns, both in 730/2019 and in Income PF 2019 it is possible to deduct the purchase or rental of medical devices incurred in the 2018 tax period, with the same benefit as drugs, ie enjoying the 19% deduction. Below are the conditions that must be met to take advantage of the deduction.

What is meant by a medical device?

As specified by the Revenue Agency with Circular no. 20 of 13/05/2011, the opinion of the Ministry of Health was acquired to define the notion of medical devices. Based on this opinion it is specified that:

  • medical devices are products, equipment, and instruments that fall within the definition of “medical device” contained in articles 1, paragraph 2, of the three-sector legislative decrees * (legislative decrees no. 507/92 – no. 46/97 – n. 332/00), and which are declared compliant, with a declaration/certification of conformity, on the basis of these regulations and their annexes and, therefore, are marked “CE” by the manufacturer on the basis of the European directives for the sector;
  • there is no list of deductible medical devices that can be consulted.

To facilitate the activity of taxpayers aimed at identifying the products that give the right to deduction, the Ministry of Health has provided a non-exhaustive list of Medical Devices (MD) and In Vitro Diagnostic Medical Devices (IVD), representative of the categories of devices most commonly used doctors (attached to circular 20/2011).

The list of devices classified as such is public and available on the Ministry of Health website at http://www.salute.gov.it. Attached is the Classification of Medical Devices classified as such updated to Ministerial Decree 07.10.2011.

When is the right to deduct medical devices entitled?

From a fiscal point of view, the generic wording “medical device” on the receipt does not allow the deduction of the related expense pursuant to Article 15, paragraph 1, left. c) of the TUIR, (see resolution no. 253/2009). However, it should be noted that for medical devices the taxpayer has the right to the deduction if :

  • the receipt or the specifically requested invoice shows the person who bears the expense and the description of the medical device;
  • is able to prove for each type of product for which the deduction is requested that the expense was incurred for medical devices marked with the CE marking which certifies their compliance with European directives 93/42 / EEC, 90/385 / EEC, and 98/79 / EC. Therefore:
    • if medical devices are included in the list of the Ministry, obviously, for the taxpayer it is sufficient to keep (for each type of product) only the documentation showing that the purchased product has the CE marking,
    • if the devices are not included, the taxpayer must verify that the device is in the category of products falling within the definition of the deductible medical device.

New food deductibility for medical purposes 2018

For the 2018 tax year, expenses incurred for the purchase of food for special medical purposes, included in section A1 of the National Register referred to in Article 7 of the decree of the Minister of Health of 8 June 2001, published in the Official Gazette, are deductible. n. 154 of 5 July 2001. These expenses in the tax return form 730/2019 must be indicated in line E1-Healthcare expenses. 

Warning: by express legislative provision, foods for special medical purposes intended for infants are excluded.

The list of the most commonly used medical devices

1) Examples of Medical Devices according to the legislative decree n. 46 of 1997

  • Corrective ophthalmic lenses for visual defects
  • Frames for corrective lenses of visual defects
  • Preassembled glasses for presbyopia
  • Hearing aids
  • Plasters, bandages, gauze, and advanced dressings
  • Syringes
  • Thermometers
  • Aerosol apparatus
  • Blood pressure measuring apparatus
  • Lancing device and lancets for taking capillary blood for the purpose of blood glucose measurement
  • Diapers for incontinence
  • Orthopedic products (eg braces, knee pads, anklets, crutches, and walking aids in general, etc.)
  • Aids for the disabled (eg catheters, urine bags, pans, etc.)
  • Contact lenses
  • Contact lens solutions
  • Denture products (eg adhesive creams, disinfectant tablets, etc.)
  • Orthopedic mattresses and Anti-decubitus mattresses

2) Examples of In Vitro Diagnostic Medical Devices (IVD) according to the legislative decree n. 332 of 2000

  • Sample containers (urine, feces)
  • Pregnancy test
  • Ovulation test
  • Menopause test
  • Strips / Instruments for the determination of glucose
  • Strips / Instruments for the determination of total, HDL, and LDL cholesterol
  • Strips / Instruments for the determination of triglycerides
  • Self-diagnostic tests for food intolerances
  • PSA prostate self-test
  • Self-diagnosis test for the determination of prothrombin time (INR)
  • Test for the detection of occult blood in the stool
  • Self-test for celiac disease

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