The intention is there, now we are working on putting into practice the new “fiscal cashback”: the reimbursement system aimed at encouraging traceable payments, thus minimizing the possibility of evasion, could soon be also extended to deductible healthcare expenses. The government is working to find a solution that is sustainable and achievable but, in the meantime, the first hypotheses are emerging.
Tax Cashback: How reimbursements for deductible healthcare expenses would change
The new fiscal cashback extended to healthcare expenses starts from two amendments to the enabling law of the tax reform, on the basis of two distinct proposals (but in some respects similar in principle) made by Leu and Movimento 5 Stelle. The system, which was also analyzed by the Supervisory Commission of the Tax Registry, is similar to the state cashback introduced by the Government in the past. Similar, but not the same.
The basic idea is to recognize the reimbursement of deductible healthcare expenses directly from the current account of the taxpayer, if and when carried out with traceable systems. In this way we want to make the facilitation faster, pushing the beneficiaries to increasingly prefer purchases through credit cards, debit and prepaid cards, ATMs and payment apps.
However, as an alternative to fiscal cashback, the possibility of bringing i costs in deduction at the time of submitting the tax return (here the latest news on 730). In this way, there would be two possibilities: get the refund immediately on the current account, wait to deduct it when paying taxes.
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Fiscal cashback for healthcare expenses: the problems to be solved
Unlike the state cashback (here how it works and the new rules from January)the tax cashback for health care expenses he already has to deal with some small obstacles, on which overcoming the activation itself depends.
First of all, you have to find the necessary resources to finance the measure, which they could come up with the approval of the next one maneuver (before the end of the year, therefore, there is little chance that the new system will be activated).
Second, while purchases for state cashback don’t have to be justified, health care costs must be proven and verifiable, even before immediate credit to the current account. How then to make everything fast but also reliable? One solution could be to exploit the same mechanism as the receipt lottery (here the latest draws), that is, it could be the taxpayer, at the time of payment, who communicates to the seller / provider that he wishes to take advantage of the fiscal cashback for that health care expense. In this way, a identification code for that specific amount with an immediate communication – via an electronic system – to the Tax Registry, which will treat the deduction as a refund to the account and not as a “discount” on taxes.
All these, however, remain at the time of the hypothesis. In fact, when the proposal was advanced, it was not specified how and from when the new healthcare expenses reimbursement system could operate.
List of deductible health expenses
To date, as specified by the Revenue Agency, the expenses for which you are entitled to the personal income tax deduction (19%) are those relating to:
- services rendered by a general practitioner (including those for homeopathic medical examinations and treatments);
- purchase of over-the-counter and prescription medicines (including homeopathic);
- specialist services;
- analysis, radioscopic investigations, research and applications, therapies;
- surgical performance;
- hospitalizations for inpatient hospitalizations or related to surgical interventions;
- organ transplant;
- spa treatments (excluding travel and living expenses);
- purchase or rental of medical devices and health equipment (including health prostheses).
Furthermore, the following are deductible to the same extent of 19% assistance costs specific:
- nursing and rehabilitation care (for example, physiotherapy, kinesitherapy, laser therapy, etc.);
- services rendered by personnel in possession of the professional qualification of basic assistance or technical operator;
- assistance exclusively dedicated to the direct assistance of the person;
- services rendered by personnel coordinating the core assistance activities;
- services rendered by personnel with the qualification of professional educator;
- services rendered by qualified personnel assigned to animation and occupational therapy activities.
All these expenses can be indicated in the tax return for the amount exceeding 129.11 euros.
If they have been incurred within the National Health Service, the deduction is due for the amount of the paid ticket.
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