Nursing home deduction 2024, pay attention to the invoice so as not to lose the benefit

Do expenses incurred for the nursing home have the tax treatment of healthcare expenses? Can the costs of hospitalization in a nursing home be deducted and to what extent? Here's what the Revenue Agency says.
In some cases it is possible to take advantage of the nursing home deduction, this happens if you pay the fee for personal care for a non-self-sufficient person.
However, it is necessary to distinguish, in fact in the case in which the person is not simply not self-sufficient, but even disabled, the expenses are deducted.
In these cases, however, it is good to pay attention, in particular it is necessary to check the invoice and verify that the expense items are indicated in the right way.
Let's see how to avoid losing deductions for personal care expenses for non-self-sufficient people.
read also Tax deductions and allowances: what are the differences? Nursing home deduction, how does it work? The legislation, article 15 TUIR, provides for the possibility of deducting 19% of the cost incurred for personal assistance expenses for non-self-sufficient people.
The deduction is allowed on a maximum expenditure of 2,100 euros and is equal to 19%.
It must be remembered that the deduction is only available in the case of income not exceeding 40,000 euros.
In any case, the limit of 2,100 euros refers to the single taxpayer regardless of the number of people to whom the assistance refers.
For example, if a child pays the tuition for two non-self-sufficient parents, the spending limit is not doubled.
Furthermore, if multiple family members have contributed to the expenses for the care of the same family member, the maximum limit of 2,100 euros must be divided among the taxpayers who supported the expense.
The legislation specifies that this deduction can only be used if non-self-sufficiency is demonstrated by medical certification.
People who are not able to feed themselves, walk or carry out physiological functions, for example washing themselves or going to the bathroom independently, are considered non-self-sufficient.
In these cases the deduction can be used both in the case in which an assistant is hired for the non-self-sufficient person and this goes to the home or domicile of the same, and in the case in which one opts for hospitalization in a structure that provides this type of service.
Precisely regarding this second option, a taxpayer expressed doubts about the deduction.
For information, we remind taxpayers that if you decide to hire a person for personal assistance, you can take advantage of the deduction for social security and welfare contributions.
read also Reimbursed healthcare expenses: is the deduction due with form 730/2023? In particular, the taxpayer asked the Revenue Agency: I ask if I can take advantage of the deduction provided for expenses incurred for personal care workers, if the invoice issued by the retirement home shows a single overall monthly amount, without distinguishing between expenses for personal assistance services and expenses for food and accommodation.
Pay attention to the invoice so as not to lose the nursing home deduction.
The Revenue Agency responded via the column on the FiscoOggi website and underlined that it is best to pay close attention, in fact in order to take advantage of the deductions for expenses incurred for assistance to non-self-sufficient people, the items must be distinguished on the invoice.
The facility, rest home, which hosts the non-self-sufficient person must be asked to distinguish on the invoice the part of the amount due for assistance and that due for room and board and other expenses.
You will be able to take advantage of the deduction only for the portion relating to personal assistance within the limits seen.
Also in this case the rule applies that the deduction belongs to the person who pays the fee.
The Revenue Agency reminds you that this is a criterion constantly reiterated with circulars 10 of 2005 and 24 of 2022.
read also Deductions 730/2024: the complete list of expenses that can be downloaded