Glasses bonus 2023, rules, times and methods of reimbursement

The 2021 Budget Law has provided for the glasses bonus, a financial aid of 50 euros aimed at facilitating the purchase of eyeglasses and corrective contact lenses.
However, the application of this provision has had a troubled path.
However, the implementing decree of the Minister of Health, in concert with that of Economy and Finance, only arrived in October 2022.
The platform for obtaining the vision voucher to be used at affiliated optical shops, physical and online, is It was only activated from 5 May 2023.
For those who made purchases before that date, a refund will be provided by crediting the current account.
Let's now look at the rules on reimbursement times and methods.
What is the 2023 glasses bonus? The vision bonus is reserved for families with ISEE up to 10 thousand euros per year.
The legislation provided for the provision in the form of a discount on the products to be purchased, in fact the platform to obtain the discount was activated in May 2023.
Consequently it was possible to obtain the voucher for the purchase only from 5 May 2023 , for previous purchases it is possible to use the platform to request a refund of 50 euros.
With the provision of 15 November 2023, the Revenue Agency has taken steps to dictate the guidelines for the communication to the tax registry of the data of refunds paid from 1 January 2021 to 4 May 2023.
The communication is necessary for the purposes of preparing the pre-compiled 2024 tax return, relating to 2023 income.
It must be remembered that eyeglasses are included among health expenses and consequently it is possible to obtain a deduction of 19% of the expenditure incurred.
However, the deduction is due to the sums actually left to be paid by the taxpayer, whoever paid accordingly must now separate the sight bonus received from the price so that the deduction can be correctly calculated.
The data to be communicated for the Sight Bonus reimbursement The provision of 15 November 2023 is aimed at the Ministry of Health which, by 16 March 2024, must communicate to the Revenue Agency the data relating to reimbursements paid to natural persons for purchases made from 1 January 2021 to 4 May 2023, of eyeglasses or corrective contact lenses.
For each refund, the tax code of: the applicant must be communicated, as registered on the web application dedicated to the "sight bonus"; beneficiary, or the holder of the expense document being reimbursed; holder of the Iban code to which the refund is credited.
The amount of the refund paid and the tax year in which the expense being refunded was also made must also be indicated.
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