Deduction for eyeglasses and for eye examinations in the 730/2022 model: even without prescription and with payment in cash, the costs incurred give the right to a 19 percent IRPEF discount, but in compliance with specific conditions. The instructions to follow to benefit from the tax reduction.
You are entitled to the personal income tax deduction also for the glasses and for eye examinations? Without a doubt, they can be incorporated into the model 730/2022 among the items that reduce the tax to be paid, including the costs of frames and of contact lenses.
In fact, they fall within the medical and health costs. In compliance with certain conditions, the facilitation is also available without medical prescription and even when the expenses were paid in cash.
In fact, from 2020 the new obligation on traceability to benefit from IRPEF discounts of 19 percent.
Eyeglasses and, in some cases, eye examinations, however, fall within the exceptions. The legislation, in fact, excludes from the binding of traceable payments the following items:
- purchase of medicines;
- medical devices;
- health services provided by public structures;
- health services provided by private structures accredited to the National Health Service.
The instructions to follow for completing and sending the model 730/2022 within deadline of September 30th.
Deduction for eyeglasses and eye examinations in the 730/2022 model: instructions for benefiting from them
The expenses for eyeglasses and eye examinations entitle you to a deduction because they are classifiable as health expensesrespectively:
- medical devices;
- specialist services.
Therefore, the cost items that reduce the value of the tax to be paid in line with the provisions of thearticle 15, letter c TUIR Consolidated Law on Income Tax.
In general, therefore, it is necessary to follow the instructions provided for the deduction due to medical and health costs.
First of all, to benefit from the reduction of the tax to be paid it is necessary that the amount of costs incurred exceed the deductible of 129.11 euros.
The deduction, in fact, applies only at costs that exceed this threshold.
From a practical point of view if they have been spent on the purchase of glasses and on the eye examination 400 eurosit is possible to calculate the benefit only on the part that exceeds: 270.89 euros.
But it must be done an important clarification: the deductible of 129.11 euros and the calculation of the deduction must be made on the totality of medical and health costsso if the taxpayer has also incurred other costs, these must be included in the calculation.
Continuing with the previous example, ai 400 euros provided for glasses and eye examination must be added i costs of medicines, those of other specialist visits and so on. To a hypothetical total of 700 eurostherefore, the 129.11 euros must always be subtracted: the 19 percent discount is calculated on 570.89 euros.
Deduction for eyeglasses 2022 in the 730 model even without a prescription and with cash payment
You are entitled to the deduction also for thepurchase of glasses because they fall under medical devices which are part of the deductible health expenses.
As stated in the instructions on model 730/2022the reference point for identifying the characteristics that i medical devices must have in order to benefit from the facility is always the circular of the Revenue Agency number 20 of 2011.
First of all, the eyeglasses purchased must be compliant at the community legislation with declaration / certification of conformity.
We must consider that there is no list of deductible medical devices to consult, but for orientation it is possible to refer to Ministry of Health database which also reports i useful devices for sightin particular:
- corrective ophthalmic lenses for visual defects;
- frames for corrective lenses for visual defects;
- pre-assembled glasses for presbyopia;
- contact lenses;
- contact lens solutions.
The range of action of the deduction, therefore, is wide but any expenses incurred for the use of are excluded precious metals (gold, silver, platinum) in the frame.
Deduction for eyeglasses and eye examinations: the instructions for completing the 730/2022 form
In order to benefit from the IRPEF discount concerning the eye examinationsinstead, it is necessary to refer to canonical rules for specialist visits.
From a practical point of view it must be inserted correctly in the model 730/2022 the costs incurred for both glasses and services rendered by the ophthalmologistfollowing the instructions from the Revenue Agency.
Reference should be made to framework E, SECTION I – expenses for which the tax deduction of 19, 26, 30 and 35 percent is dueand insert in the line E1 the overall costs incurred in 2021 for treatment, the purchase of medical devices, drugs not only related to vision problems.
In column 2 it is possible, in fact, to indicate thefull amount of health care costs incurred for themselves and their dependents.
Deduction for eyeglasses and eye examinations in the 730/2022 model: the documents to keep
In conclusion, it is necessary to specify that to benefit from the deduction for eyeglasses and eye examinations you must be in possession of the documentation useful to demonstrate the characteristics of the expenses incurred and the necessity of the acquired.
In circular number 7 / E of 2021 with which theRevenue Agency provided the latest instructions on the tax return it is read:
“Not all services rendered by a doctor or under his supervision are eligible for deduction, but only those of sanitary nature, responding to qualified health treatments which, inasmuch as they are aimed at treating a pathology, must be carried out by doctors or by personnel authorized by the competent health authorities. For the recognition of the deduction, the service rendered must result from the description on the invoiceso as to exclude the deduction for purely aesthetic services or, in any case, of a non-medical nature “.
For the deduction on eye examinationsyou need to keep the following documents:
- invoice or receipt which highlights the health nature of the service. In the absence of this information, the specialist doctor must integrate the tax document issued;
- for services performed within the National Health Service, the receipt of the ticket.
If the performance it is not provided by public or private structures accredited to the NHS the use of traceable payments it can be certified with an annotation on the invoice, tax receipt or commercial document.
In the absence of such documentation, the receipts for bank or post office paymentsthose of the payment made by debit or credit card, the account statement, the copy of the postal order or MAV and payments with PagoPA or with applications via smartphone.
Instead, to benefit from the deduction onpurchase of eyeglassesthe tax certification, receipt or invoice, must contain the description of the purchased product and the subject who bears the expense.
Documents that simply indicate the indication are not considered valid “medical device”, which, on the other hand, can also be identified with codes used for data transmission to the health card systemin the case of glasses, then TO (expenses related to the purchase or rental of medical devices with CE marking).
In the event that the expense document contains the AD code, which certifies the transmission to the health card system of the expense for medical devices, for the purpose of deduction the CE marking does not need to be shown as well or compliance with European directives.
Otherwise it is necessary to keep the documentation showing that the purchased product has the CE marking.
The Revenue Agency specifies:
“For custom-made products, the CE marking is not necessary, but it is necessary to produce the certificate of conformity with the legislative decree n. 46 of 1997 “.
A summary of the useful documentation in the table.
|Type of expenditure||Documents to keep|
|Specialist medical services, eye examinations||Documents:
|Purchase or rental of medical devices / health prostheses, purchase of eyeglasses||Receipt or invoice showing the person who bears the expense and the description of the medical device also using the AD or PI codes (the generic wording “medical device” does not allow the deduction)|