For deductions of 19% of 730 you need traceable payments

In the health sector, cash is valid for services rendered by public health facilities or affiliated with the National Health Service and the purchase of medicines

(Photo Cecilia Fabiano / LaPresse) already announced in March the approach of the season dedicated to the tax return for the tax year 2020: the 730 form of 2021 will be available online in its pre-filled version starting from 10 May. As usual, those who accept the pre-filled declaration will not have to show the receipts that demonstrate the deductible and deductible charges and will not be subjected to documentary checks. This model includes by default different types of expenses that give rise to reductions on personal income tax, such as health or university, renovations, energy redevelopments and much more.

Among the instructions in the document of this 'year, however, we read that "from tax year 2020 the deduction from the gross tax to the extent of 19 percent of the charges, is due on condition that the charge is borne by bank or postal payment or through other traceable payment systems ". The provision does not apply to deductions due in relation to expenses incurred for the purchase of medicines and medical devices, as well as deductions for health services provided by public facilities or private facilities accredited to the National Health Service.

Basically, it will be possible to deduct an expense paid in cash in a public hospital or pharmacy, but not a private specialist medical examination, which must have been paid for by electronic means. The taxpayer must demonstrate the use of the traceable means of payment by providing the accountant or the Caf with a paper proof of the transaction by delivering together with the declaration an ATM receipt, the account statement, a copy of the postal order or Mav and payments with PagoPa. Failing this, explains the Revenue Agency, the use of the traceable means of payment can be documented by noting on the invoice, tax receipt or commercial document, by the recipient of the sums who sells the asset or performs the service. .

Among the other most frequent expenses that benefit from the 19% deduction, and which therefore must be traceable, there may be those for university education and not, funeral expenses, interest for loans mortgage for the purchase or construction of the first home, the rent of off-site students, the redemption of graduation years, veterinary expenses, for the gym and other sports activities, as well as the subscription to public transport, kindergarten nest, to name a few. The deduction of expenses is thus configured as another lever together with cashback and receipt lottery to favor the emergence of the underground economy and payments that escape the accounting of the State.


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