Deductible health expenses 2024, debit card or cash? How to pay on a case-by-case basis

Deductible health expenses, debit card or cash? In 2024 the legislation in this regard does not change and remains unchanged compared to the previous year.
The obligation to pay deductible healthcare expenses with traceable means of payment does not apply to every medical expense.
For some healthcare expenses, in fact, you can still enjoy the tax deduction even by paying in cash.
For which medical expenses do I have to deal with the traceable payment obligation? Cash payments remain a possible payment method for the payment of healthcare expenses, regardless of the service rendered, if made at public and private facilities accredited with the NHS.
Deductible healthcare expenses: how to pay on a case-by-case basis.
For the purposes of deductibility in the tax return, starting from 1 January 2020 there is an obligation to use traceable means of payment for the expenses indicated in article 15 of the TUIR, with some exceptions.
The obligation to use ATMs does not apply in relation to the deduction of medicines and other medical devices, while a double track has been introduced for deductible healthcare expenses.
It remains possible to use, also in 730/2024, cash to pay deductible medical expenses in relation to services provided by public and private structures accredited with the SSN, National Health Service.
The obligation to use cards and debit cards applies instead to deductible healthcare expenses paid to private and non-affiliated doctors.
Think, for example, of the expenses incurred for the dentist or ophthalmologist, if not accredited by the NHS; in this case, using cards, debit cards or bank transfers becomes a fundamental prerequisite for the purposes of the deduction in the tax return.
Type of medical expense Payment method Medicines Both debit cards and cash Medical devices (glasses, orthopedic products, aids for the disabled, etc.) Both debit cards and cash Medical visits at public facilities Both debit cards and cash Medical visits at private facilities accredited with the SSN Both debit cards and cash Medical visits at private facilities or medical specialists not accredited with the NHS Only ATM, card or bank transfers Hospitalizations or interventions at non-accredited private facilities Only ATM, card or bank transfers Blood tests at non-accredited private facilities Only ATM, card or bank transfers Deductible health expenses , use of cash based on the subject and not on the service.
Starting from 30 April 2024, barring last-minute extensions, the Revenue Agency will make the pre-compiled 2024 form 730 available to taxpayers.
Deductible medical and healthcare expenses will be part of the set of data that the tax authorities will indicate in the tax return, obviously giving the taxpayer the possibility of modifying and integrating them.
The "double track" ATM-cash must always be considered in relation to the person providing the service, and not based on the type of service provided (whether under an agreement or privately).
It therefore does not matter whether the service provided is covered by the agreement or not.
The relevant aspect to consider, for the purposes of determining which healthcare expenses are deductible, is whether or not the structure providing the service has an agreement with the National Health Service.
read also Deductions 730/2024: the complete list of expenses that can be downloaded How much can you recover with medical expense deductions? It is possible to deduct 19% of health expenses from the Irpef (for the part exceeding the 129.11 euro deductible).
In essence, the deduction due is equal to 19% of the difference between the total amount spent and the deductible of 129.11 euros.
Let's take an example: if a taxpayer spends 735 euros annually on medicines and visits, he can deduct 19% 735-129.11 = 605.89 euros.
19% of 605.89 euros is equal to 115.11 euros, this it is the amount you recover compared to what you spent on medicines and medical visits.
If the expense incurred is greater than 15,493.71 euros in a year, net of the deductible of 129.11 euros, the deduction for medical expenses can be divided into four annual installments of the same amount.
The choice to split the deduction in installments or benefit from it in a single solution must be made when completing the tax return also in relation to the tax capacity of the taxpayer.