From 2016, the data relating to health costs can be used for the pre-compiled 730. The Revenue Agency communicated it today, specifying that this will be possible through the implementation of the Health Card System managed by the Mef, which will make data relating to health expenses and reimbursements made in the previous tax period available to the tax authorities. further simplifying the tax return for workers and retirees.
The data may only be used on a voluntary basis and be transferred to the tax authorities only in aggregate form. Furthermore, they must be deleted if they refer to citizens who do not use the pre-compiled declaration.
"With the provision of the Revenue Director published today - reads the note from the Agency -, the methods of using the data relating to health expenses, necessary to process the pre-filled tax return, are defined".
THE 3 STEPS
The system involves three steps:
1) doctors, hospitals, outpatient clinics and pharmacies send the Health Card System data relating to all the services provided (from the user's identification data to the expense incurred), even for those who do not use the pre-compiled form;
2) Subsequently, the Revenue Agency sends the Mef the tax codes of the people for whom it will prepare the pre-compiled declaration;
3) at that point the Treasury will make data on medical expenses available, but only in aggregate form, of the individuals identified.
The data that the Health Card System will provide to the Revenue from 1 March of each year are those of the payment receipts, the tax receipts relating to the health care expenses incurred by the taxpayer and the dependent family member and those of the reimbursements paid.
In particular, the expenses include co-payments for the purchase of medicines (including homeopathic medicines) and services provided within the National Health Service, medical devices with CE marking and services provided by pharmacies such as blood sugar tests .
Furthermore, medicines for veterinary use, health services such as general medical visits, expenses that can be subsidized only under special conditions such as spa treatments and other expenses are also included. In consideration of the delicacy of the data processed, which can reveal the health conditions of tens of millions of people, precise measures have been identified to protect privacy.
INFORMED TAXPAYER
All people who receive a health service must be adequately informed about the system's functioning and about their rights, including the right to object to the processing of data relating to medical expenses.
POSSIBILITY TO OBJECT TO THE PROCESSING OF HEALTH DATA
The user can always decide not to make data on his health expenses available to the Agenzia delle Entrate and not to have them included in the pre-compiled form. Or he can ask whoever provides the health service, from the pharmacist to the doctor, not to transmit the data of the single expense to the Mef. To guarantee everyone's free choice and to protect even sensitive situations, the right to object can also be exercised by persons, such as the spouse or children (over sixteen years of age), who are fiscally dependent.
AGGREGATED DATA ONLY
The Revenue Agency and the authorized intermediaries (CAF and professionals) cannot access the details of the individual health expenses of each person, but only the data aggregated by the MEF based on the macro types of expenditure. The unencrypted consultation of the entries on the TS System is only permitted to the tax payer.
DATA DELETION
In February of each year, the taxpayer will be able to access the TS System to request the cancellation of individual expenses so that they are no longer included in the pre-compiled return. The data relating to the interested parties who do not fall within the group of taxpayers affected by the pre-compiled declaration will in any case be canceled within the month of November of the year following the reference period. Indeed, since January 2015, subjects that provide health services are already required to transmit data on expenses incurred by patients to the TS System, for the purposes of processing the next pre-compiled declaration.
However, the preventive right of opposition may be exercised directly with the entities that provide health services only starting from 2016 January 2015. It will still be possible to exercise the right of opposition with reference to the costs for health services for the year 1, by requesting - from 2015 October 31 to 2016 January XNUMX - by telephone, e-mail or directly to the competent offices, that such data be canceled from the TS system and therefore no longer used for the purposes of processing the pre-compiled form.
DATA SECURITY AND CONTROLLED ACCESS
To avoid any unlawful access or processing, only authorized subjects can consult the data. The operations carried out on the system are tracked. All data is stored securely and transmitted in encrypted form. The Privacy Guarantor, the Ministry of Economy and Finance and the Revenue Agency, in consideration of the extreme delicacy of the issue, have set up a working table to evaluate any changes or additions that may be necessary to strengthen data protection personal data of the persons concerned.
