Until 31 March 2020, it is possible to pay doctors in cash and still be entitled to a tax deduction for healthcare costs. From April XNUMX, however, the Irpef bonus will only be granted to those who pay with traceable instruments. The new rule actually entered into force on January XNUMXst – as required by thelatest budget law – but an amendment to the Milleproroghe decree moves its application forward by three months. The corrective is not yet official, but it is now armored: the Milleproroghe must be approved by 18 February in the Chamber and by 28 in the Senate, under penalty of forfeiture, so it is obvious that the government will pose a double question of trust on the text.
HEALTH EXPENSES DEDUCTION 2020: HERE'S HOW TO PAY
This saves taxpayers who in the first months of 2020, not knowing the new rule, continued to pay their health care costs in cash. All invoices issued until the end of March can be deducted in the tax return for this year (i.e. the one that will be made in 2021). Starting from April, however, payments can be deducted only if made with one of these instruments:
- ATM;
- credit card;
- prepaid card;
- bank or cashier's check;
- bank transfer;
- postal payment.
THE HEALTHCARE EXPENDITURE AFFECTED BY THE NEW OBLIGATION…
The tightening concerns all medical visits in private practices, as well as examinations, hospitalizations and interventions in private structures not accredited by the National Health Service.
…AND THE THREE EXCEPTIONS
But there are also exceptions. The new rule does not apply to three types of health care expenses:
- purchase of medicines or medical devices;
- payment of health services rendered by public structures;
- payment of health services rendered by private structures accredited to the national health service.
Even after 31 March, in these three cases it will be possible to continue to pay in cash and still be entitled to the Irpef deduction.
STOP CASH EVEN FOR OTHER EXPENSES
Attention: although they are by far the most important, healthcare costs are not the only ones affected by the new traceable payment obligation. The 2020 Budget law refers to all Irpef deductions of 19% on expenses envisaged by article 15 of the Tuir (the Consolidated text of income taxes). For many of these payments (such as insurance premiums, mortgage payments or tuition fees) cash is already prohibited, but in other cases cash is still usable. The list includes major expenses:
- sports activities for children and teenagers;
- bus, metro and tram season tickets;
- veterinary services;
- funeral honours;
- university students' rents;
- estate agent fees;
- restoration of listed assets;
- tools to combat certified learning disabilities.
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