Fiscal detraction

 

Dear Customer,

If you live in Italy, 

the sums spent for the purchase of medical devices can be deducted as an Irpef tax deduction at 19% if certain conditions are met.

It is necessary that the tax certification (receipt or invoice) clearly shows the description of the product purchased and the person paying for the expense. In essence, receipts and invoices with the sole wording "medical device" are not considered valid.

    To make it easier to identify a medical device, circular no. 20 of 2011, a non-exhaustive list of the most common ones has been attached.

    Some of the devices contained in the list correspond to those previously identified by the financial administration with various standard documents:

    • aerosol therapy machine or blood pressure measuring device
    • syringes and related needles
    • aids for incontinent people, including diapers, even if purchased from commercial retailers
    • anti-decubitus mattresses.

    To identify products that meet the definition of medical device, reference should also be made to the European regulations UE/2017/745 and UE/2017/746 implemented, respectively, by legislative decree no. 137/2022 and by legislative decree no. 138/2022.

    If the expense document shows the AD or PI code (which certifies the transmission of the expense for medical devices to the health card system), for the purposes of the deduction it is not necessary for the CE marking or compliance with European directives to also be reported.

    If, however, the expense document does not contain the AD or PI code:

    • for the devices included in the list attached to circular no. 20/2011 it is sufficient to keep only the documentation showing that the product purchased has the CE marking
    • for medical devices not included in the list, however, for the expense to be deductible, the device itself must show, in addition to the CE marking, also compliance with European directives 93/42/EEC, 90/385/EEC and 98/79 /CE, and subsequent amendments and additions, or to the European regulations UE/2017/745 and UE/2017/746.

    Custom-made medical devices, manufactured specifically for a specific patient, on the basis of a medical prescription, do not have to have the CE marking but compliance with Legislative Decree no. must be certified. 46/1997 or European regulation EU/2017/745.

    The category of "prostheses" includes not only the replacements of a natural organ or parts thereof but also the corrective or auxiliary means of an organ lacking or impaired in its functionality:

    • dental prosthesis appliances (regardless of the material used)
    • ophthalmic prosthetic devices (artificial eyes and corneas), phonetic prosthetic devices (laryngectomees) and similar
    • eyeglasses (with the exclusion of expenses incurred for the use of precious metals, such as gold, silver and platinum in the frames) and contact lenses (including expenses for the purchase of the liquid, essential for their use)
      Healthcare expenses incurred in 2022 for the purchase of eyeglasses or corrective contact lenses which were reimbursed in the same year based on the so-called "vision bonus" are not deductible. For taxpayers who have obtained a partial refund, the deductible expense is equal to the amount of expenses incurred for the purchase of eyeglasses or corrective contact lenses net of the amount of the bonus obtained.
    • devices to facilitate hearing for the deaf (wired pocket models, behind the ear, glasses, etc.), including power batteries
    • artificial limbs and orthopedic devices (including medical-surgical belts and orthopedic shoes and heels, provided both are made to measure)
    • fracture appliances (gauze and plaster), braces, splints, etc., specially prescribed for the correction or treatment of diseases or physical malformations; crutches, canes, wheelchairs, etc
    • devices to be inserted into the body to compensate for a deficiency or infirmity (cardiac stimulators and prostheses, pacemakers, etc.).

    Expenses for the purchase of protective masks

    To take advantage of the Irpef deduction for the expense incurred for the purchase of "surgical masks" and "Ffp2 and Ffp3" masks, it is necessary to check whether the single type of protective mask falls among the medical devices identified by the Ministry of Health and complies with the marking requirements THERE IS.

    Surgical masks: means those falling within the scope of the medical devices indicated in Legislative Decree no. 46/1997 or in the European regulation EU/2017/745; their function is to prevent the wearer from contaminating the environment, as they limit the transmission of infectious agents.

    Ffp2 and Ffp3 masks: also called "filtering face masks", are those that fall within the PPE indicated in Legislative Decree no. 475/1992; they are used to protect the wearer from external agents, such as saliva droplets.

    Without prejudice to the above, to identify medical devices it is possible to consult the specific list in the " Medical device database " system published on the Ministry of Health website.

    Source: https://www.agenziaentrate.gov.it/portale/spese-sanitarie-detraibili


    All 3M Healt products are medical devices bearing the CE marking and comply with European directives 93/42/EEC, 90/385/EEC and 98/79/EC and subsequent amendments and additions. Technical-scientific communication reserved for healthcare personnel.