Form 730 pre-filled, here are the expenses that the taxman does not control

Healthcare expenses present and not modified in the pre-filled tax return will no longer be subject to checks by the Tax Authority, even if other items of the pre-filled 730 form have been modified, but only in the case of sending to the Revenue Agency by part of the Cafs or qualified professionals.

This is one of the main changes that took place with the simplification decree which should lighten the bureaucratic burden of checks – both downstream and upstream – of the expenses that the taxpayer declares to the tax authorities. In fact, for some expenses we will proceed with the same procedure as for the pre-filled 730 sent directly by the taxpayer or through the employer, so checks are not always provided if no changes are made.

In order to avoid the “lens” of the taxman, however, the Caf or the accountants will have to check the details of the health costs brought by the taxpayer and already enter in the pre-filled, verifying that the amounts correspond.

According to the simplification decree, the health costs that will no longer be subject to control will be those carried out at the accredited facilities. Pay attention because for the 2022 tax return for 2021, these rules are not yet active but you will have to follow the procedures provided for by Legislative Decree 175/2014 bearing “Tax simplification and pre-filled tax return “.

Currently, therefore, as the website of the Revenue Agency recalls, the main types of expenditure are those relating to:

  • ticket
  • CE medical devices
  • outpatient specialist assistance services
  • medical visits
  • diagnostic and instrumental services
  • surgical performance
  • hospital admissions net of comfort
  • medical certifications
  • other health services (such as those provided by psychologists or nurses)

The pre-filled declaration also includes expenses for the purchase of veterinary drugs and expenses relating to veterinary services communicated by members of the professional registers of veterinarians regarding pets or for sports.

To these expenses are added those that have been communicated to the Revenue Agency: by the Local Health Authorities; by Hospitals; by scientific hospitalization and treatment institutes; from the university polyclinics; by the Deans of outpatient specialist; by the Structures for the provision of prosthetic assistance and supplementary assistance and by the other Deans and Structures accredited for the provision of health services. In addition, the health costs communicated to the Revenue Agency by doctors, surgeons and dentists are indicated.

Finally, in the pre-filled declaration there are the health costs for the services provided by the pharmacy of the National Association of the Mutilated and Invalids of War and by military health facilities.

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