A few days from January 31, the deadline for sending health care expenses for 2020, the telematic portal of the health insurance card it goes haywire, making it inaccessible to operators. A decidedly explicit message appears in the area dedicated to the latter:“The 730 Expense Data Management services are currently unavailable due to a technical issue which will take two business days to resolve. We apologize for the inconvenience.”.
The malfunction, among other things, has been going on for days and has prevented professionals authorized to send such data electronically from completing the operations. However, this is only one of the many problems associated with these practices, to optimize which the government had long been asked to intervene. Also the president of the national association of accountants Marco Cuchel, through an official statement, he had urged the executive to obtain a “immediate intervention on the current malfunction and a general rethinking of the entire system”, both as regards the timing and the methods of electronic mailings and forms of payment. With the entry into force of the new regulations, payments made with traceable methods are starting from now on through the application of specific deductions.
As reported by Italy Today, Article 1 paragraph 679 of the 2020 budget law precisely indicates that “for the purposes of personal income tax, the deduction from gross tax to the extent of 19% of the charges indicated in Article 15 of the Tuir (Presidential Decree 917/1986), is due provided that the charge is incurred with payment banking or post office or through other payment systems provided for by article 23 of legislative decree no. 241 of 9 July 1997 “.
For next year, among other things, things will become even more complicated, given that the Ministry of Economy and Finance has decreed the introduction of sending data to the health card portal no longer annually but instead monthly, provision published in the Official Gazette last October 29 (Article 1 paragraph 7). To make the work of intermediaries even more intricate is the fact that, starting from next year, expenses incurred by taxpayers who oppose the sending of their data will also be communicated electronically (a possibility provided for by Article 3 of Ministerial Decree 31 July 2015). In fact, for healthcare expenses incurred from 1 January 2021, intermediaries will also be required to communicate the exercise of opposition to the sending of their data by the taxpayer. These data, those for which the person concerned has exercised his own opposition, must be transmitted electronically to the Health Card portal without indicating the tax code.
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