Health Expenses deduction

To take advantage of the personal income tax deduction for health expenses, it is obviously necessary to include these charges in the tax return relating to the year in which the expenses were incurred.

Deductions for healthcare expenses and traceable payments

Starting from January 2020, all health expenses to obtain the tax deduction must be incurred by traceable means. This except for the purchase of drugs and medical services provided by the National Health Service (SSN). Therefore, with the 730/2021 model, only the expenses paid by cards and debit cards are deductible for personal income tax purposes, while in the case of payment in cash, the personal income tax refund is lost.

However, not all health care costs paid in cash will not be deductible. In fact, the expenses incurred with respect to accredited public or private structures remain subject to subsidies and are deductible according to the ordinary rules that we analyze below. Obviously, proof of the expense incurred by invoice must be given, both when referring to traceable expenses and in relation to untraceable expenses.The taxpayer must have actually incurred the expense during the tax year.

As you can see, therefore, the discipline regarding the deduction of medical expenses is not entirely simple.

Deductible health expenses limitations

In addition to the aforementioned limits on the methods of payment, the deductions of medical expenses are also subject to a principle of taxation. Not all expenses can in fact be subject to deductibility.

In this regard, the legislator has foreseen both a quantitative and a qualitative limit of expenditure. With this we want on the one hand to refer to the so-called deductible expense, on the other hand, underline that only some types of health care expenses are subject to IRPEF tax breaks.

Minimum expense allowance

As stated in the previous paragraph, to benefit from the deductions for medical and health expenses, it is necessary that the so-called deductible. That is, the expenditure in question must be above the minimum threshold of 129.11 euros. Only if the amount paid respects this quantitative limit will it be possible to obtain a 19% tax discount. In fact, it is possible to apply the deduction only to costs that exceed the amount of the deductible.Obviously, when reference is made to the aforementioned threshold, it does not concern each of the expenses incurred, but an overall assessment must be made. Therefore it is essential to carry out a calculation. First, you will have to add up all medical and health costs, subtract the amount of 129.11 euros from them and apply a 19% deduction on the result. If the expenses incurred do not exceed the deductible, you will not be entitled to the deduction.

Precisely for this reason, in order to facilitate family units, the legislator has decided to introduce some clarifications. Those who submit the 2021 tax return will be able to request reimbursement not only for their own expenses, but also for those incurred:

  • for fiscally dependent family members, ie those who do not exceed the income limit of 2,840.51 euros, 4,000 euros up to 24 years.
  • for non-dependent family members suffering from exempt pathologies, up to a maximum limit of € 6,197.48.

In both cases, the deductions are always made for 19%.


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Tax Deduction | Health expenses
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Tax Deduction:

Deductible Health Expenses

Not all health care costs are deductible. In addition to the quantitative expenditure threshold, there are also a series of limitations from a qualitative point of view. This is because the legislator has identified a specific list of expenses that may be subject to tax relief.

Tax deductions for healthcare expenses include:

  • surgical services;
  • lab analysis and research;
  • specialist services;
  • purchase or rent of medical prostheses;
  • services rendered by a general practitioner;
  • hospitalizations connected to a surgical operation or hospitalizations
  • with regard to the admissions of the elderly to an assistance and hospitalization institution, the deduction is only for medical expenses that must be separately indicated in the documentation issued by the Institute, not also for the admission fee itself;
  • purchase of over-the-counter and / or prescription medicines (including homeopathic);
  • expenses relating to the purchase or rental of medical devices (for example aerosol apparatus or for measuring blood pressure provided that the receipt or invoice shows the person who bears the expense and the description of the medical device that must be marked by CE marking (circular of the Revenue Agency n. 20 / E of 13/05/2011);
  • expenses related to organ transplantation;
  • Health tickets, if the expenses listed above were incurred within the National Health Service.

Health Expenses necessary documents

In order to obtain the deductions for health expenses it is necessary that some models are presented. In fact, the documents that prove the expenditure actually incurred must be kept. Precisely for this reason all medical and health expenses are deductible, which can be certified by invoices or by the speaking receipt, which must indicate the nature, quality and quantity of the products purchased and the recipient’s Codice Fiscale

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