A suitable mattress can make a difference in terms of sleep quality and, consequently, on your health and well-being. Furthermore, there are also benefits for the Orthopedic mattress deduction 730. In fact, it is important to know that ergonomic mattresses are considered medical devices by the Ministry of Health. This means that you can deduct 19% of the expenses incurred for the purchase on your tax return.
How to deduct the mattress in 730?
As already mentioned, orthopedic mattresses are certified as medical devices Class 1 and can be deducted at 19% as a health expense. To obtain the deduction, you need to follow some simple steps:
- purchase invoice: registered in the name of the person requesting the deduction and with the tax code of the applicant. It must contain the details of the item purchased (“medical device”) and the CE marking of the product;
- traceable payment: the deduction is possible only if the payment was made by credit card, debit card, check or bank transfer;
- medical prescription (optional): certifies the need to use an orthopedic mattress;
- mattress booklet (optional): with the characteristics and technical specifications of the product;
- keep the purchase invoice: the payment receipt and optional documentation;
- present the documentation during the tax return (730);
There is also an additional advantage, especially for those who take advantage of the law 104 which can request the VAT deduction from 22% to 4% for the purchase of an orthopedic mattress as a Class 1 medical device.
Regardless of the procedures for obtaining the tax deduction, it is best to follow the following advice:
- consult a sleep expert to choose the mattress best suited to your needs;
- try different mattresses before purchasing;
- ensure that the mattress is certified as a Class 1 medical device;
- keep the documentation necessary for tax deduction.
By following the steps described to obtain the tax deduction for an orthopedic mattress certified as a Class 1 medical device, you will not only be sure of having purchased a quality product, but you will also be able to benefit from concrete financial savings.
When is a medical device deductible?
All Italian citizens with a tax code who file a tax return can deduct 19% of the expenses incurred for the purchase of an orthopedic mattress classified as a medical device Class 1. To obtain the deduction, you need to follow some simple steps:
- the mattress must be certified as a medical device Class 1 by the Ministry of Health;
- must report the CE marking which certifies its compliance with the safety and performance requirements established by the Directive 93/42/EC;
- there invoice it must specify that it is a “medical device” and report the buyer’s tax code.
It is also essential to remember the following points:
- the simple wording “is not enoughmedical device” on the invoice;
- there deduction it is valid only for traceable payments (credit card, debit card, bank transfer);
- keep documentation for at least 5 years.
The Revenue Agency will explain more clearly when a medical device is deductible with its response to question no. 553 of 25 August 2021: expenses incurred for the purchase or rental of medical devices are deductible (generic category within which prostheses are also included), provided that the tax certification (receipt or invoice) clearly shows the description of the product purchased (not simply the indication “medical device”) and the person paying for the expense. However, the nature of the product can also be identified through the coding used for the purposes of transmitting data to the health card system.
Where do medical devices fit into the 730?
As already mentioned, in order to benefit from the tax deduction, it is necessary to keep the following documentation:
- Medical device receipt or invoice
- EC declaration/certification of conformity of the medical device
- Any medical prescription certifying the need for the medical device
It is also important to remember that the generic wording “medical device” on the receipt is not sufficient for the deduction. Therefore, the invoice or receipt must specify the type of medical device purchased.
Here are some examples of deductible medical devices:
- Prosthetics
- Corrective lenses
- Hearing aids
- Wheelchairs
- Crutches
- Orthopedic mattresses (certified as a Class 1 medical device)
There are also some particular cases to take into account:
- Expense incurred for a family member: the deduction can be requested by the family member who incurred the expense, provided that he or she is able to demonstrate the existence of the requirements for the deduction (for example, cohabitation with the family member).
- Purchase of medical devices abroad: the deduction is also possible for medical devices purchased abroad, provided that they comply with European regulations and bear the CE marking.
- Direct reimbursement by health funds: if the medical device has been reimbursed in whole or in part by the health fund, the tax deduction is possible only for the portion of the expense not reimbursed.
With reference to filling out form 730it is specified that the health expenses incurred by the taxpayer during the reference year must be appropriately inserted in line E1 of the appropriate model. This line is dedicated to the specific expense item relating to donations for healthcare interventions and allows the taxpayer to benefit from the related tax deduction.
For more information, consult the Revenue Agency website or a professional. Furthermore, it is important to always keep all the necessary documentation to be able to demonstrate the right to the tax deduction.
Investing in your health is an important investment. With the tax deduction for medical devices, you can make the treatments and products you need to feel well more accessible.
