With the pre-compiled 730 2024, receipts for health expenses must not be brought to the Caf

The pre-filled 2023 tax return does not require the submission of receipts or invoices for healthcare expenses. Simply show the detailed statement of health expenses present in the pre-compiled form. This is one of the indications provided by the Revenue Agency in the guides on the benefits of 2024 declarations published on the Revenue Agency website.

730 pre-filled 2024, let’s clarify

As regards the deduction of healthcare expenses in the event of presentation of the pre-compiled declaration with modifications, the Caf or the professional must verify the correspondence of the expenses with the aggregate amounts based on the types of expenditure used to prepare the pre-compiled declaration.

Alternatively, the contributor can show the detailed statement of health expenses reported in the pre-compiled declaration, available in the Health Card System, together with a declaration in lieu of an affidavit made pursuant to art. 47 of Presidential Decree n. 445/2000 with which he certifies that this statement corresponds to the one downloaded from the health card system.

Furthermore, it should be noted that in the case of health expenses reimbursed by insurance companies and welfare funds, it is sufficient for the Caf or the professional to have verified the correspondence of the data shown in the declaration issued by the institutions with the documentation provided by the taxpayer, results of the relevant documentation.

730 pre-filled 2024 – Deductible even if not traced in structures accredited by the NHS

From 2020, the deduction of healthcare expenses is available provided that the burden is borne by bank or postal payment or through other “traceable” payment systems. With the exception of expenses incurred for the purchase of medicines and medical devices, as well as for healthcare services provided by public structures or private structures accredited to the NHS (art. 1, paragraphs 679 and 680, of the 2020 budget law).

Regarding the exemption for health services provided by public structures or private structures accredited to the NHS, the Revenue Agency points out that it takes as reference the person providing the service, without stipulating that it must be a service provided under an agreement with the NHS, and it is believed that the taxpayer is entitled to the deductions due for payments made for all healthcare services even if carried out in cash by public structures and private structures accredited to the NHS, both in agreement with the NHS and under the regime private.

In summary, the deduction of healthcare expenses does not require the presentation of receipts or invoices, but only the detailed statement of healthcare expenses present in the pre-compiled form.

Read also:

The Diploma alone is no longer enough, new skills certifications are needed, the guidelines and previews have been announced

The competition for principals is at risk of appeals: thousands of excluded people ready to sue

Follow the InformazioneScuola social channels