Health expenses deduction 2024, when and how you can request the installment payment

When is payment in installments required for the deduction of health expenses? We remind you, in fact, that the deduction for healthcare expenses allows the taxpayer to obtain a tax saving equal to 19% of the healthcare expenses incurred for himself and his dependent family members.
It may happen, however, that in a specific year the healthcare costs for oneself and for dependent family members reach very high amounts which, if added to the other deductions due, do not allow one to have the right fiscal capacity to be able to recover them all.
In these cases, is it planned to ask for an installment payment that allows the discount to be spread over several years? To calculate the amount of health care expense deductions incurred in 2023 and to be included in the 2024 tax return, it is necessary to take into consideration the deductible, to be applied to the total sum of expenses incurred, of 129.11 euros.
The remaining part can be deducted in the declaration relating to the tax period in which the expenses are incurred.
The application of the deductions may lead to the right to reimbursement of taxes already paid as Irpef.
However, in the case of tax insufficiency, that is, if the amount of deductions, considering all the deductions to which one is entitled, for example those for education costs, interest paid on the mortgage, rent, transport costs.
However, this is not the only possibility, in fact, in limited cases it is possible to request the deductions for healthcare expenses to be paid in instalments.
Let's now see when you can ask for the deductions for 2024 healthcare expenses to be paid in installments and how to proceed.
read also Deductions 730/2024: the complete list of expenses that can be downloaded 2024 healthcare expense deduction, when and how you can request the installment payment In which cases can you obtain the 2024 healthcare expense deduction payment in installments? How to exercise the option for the installment of health care expense deductions In which cases can you obtain the 2024 health expense deduction in installments? The installment of deductions for healthcare expenses can be considered an exception to the general rule which provides for access to this tax benefit only for expenses incurred in the year to which the tax return refers.
In the 730/2024 form, only expenses incurred in 2023 can be deducted and, in the case of deductions exceeding the tax due, the remaining part is lost.
However, there is a case in which it is possible to pay the value of the deduction in installments for up to 4 years.
It is possible to divide the deduction for healthcare expenses into four constant annual installments of the same amount when their overall annual amount (lines E1, E2 and E3 of the 730 form or lines RP1, RP2 and RP3 of the Personal Income model) is greater than 15,493.71 euros, before the deductible of 129.11 euros.
The Revenue Agency has underlined that those for the purchase of cars for disabled people are not included among the health expenses for which deductions can be paid in installments.
read also Deduction of medical and healthcare expenses in 730/2024: instructions for filling in How to exercise the option for the installment deduction of healthcare expenses The choice between the deduction in a single solution or in four installments must be made at the time of presentation of the tax return with form 730/2024 or with the Income Pf form.
Once the choice has been made, it cannot be revoked, therefore it is a good idea to carefully consider the best solution.
The part to be completed in the 730/2024 form declaration is Table E (Charges and Expenses).
The expenses whose deduction can be paid in installments are indicated in Lines E1, E2 and E3, and by adding what is reported in them the total amount of healthcare expenses is obtained.
Near these lines there is the box called "Instalments".
By ticking this box you exercise the installment option which allows you to obtain the deductions in installments.
By not ticking the box, the deduction is obtained in a single solution and in case of inability, the sums not reimbursed are lost.
However, every year it is necessary to report the indication, by filling in line E6 "Healthcare expenses previously paid in instalments", in this it is necessary to indicate the number of the installment which one intends to benefit from, for example if it is the second year the number 2 will be chosen for indicate the second instalment, in the third year the number 3 will be indicated and so on.
In the event that the option was exercised in 2024 for 2023 expenses, the installment will be n°1; if the option was exercised in 2023 on expenses for 2022, at this point the installment to be used is 2; for an option exercised in 2022 on 2021 income, installment 3 must be indicated; for an option exercised in 2021 on 2020 income, the installment is 4.
In the Personal Income model, the form to be filled in is RP.
read also Deductions 730/2024: the complete list of expenses that can be downloaded