Deduction for glasses and eye exams in form 730/2024: instructions and amount

Deduction for eyeglasses and eye exams: let's see how they fit into the 730/2024 form, the instructions for payments and when the latter must be made with traceable means.
The 19% deduction in the 730/2024 form also applies to the cost incurred for the purchase of corrective eyeglasses or contact lenses and for specialist medical visits to an ophthalmologist.
Obviously, to be entitled to the deduction, specific requirements must be met.
These are expenses that fall within the broader category of "medical and healthcare expenses" which is why the taxpayer is entitled to a tax discount.
But particular attention must be paid especially to payment receipts which must contain specific data.
In the 730/2024 model, the traceability obligation for tax deductions continues, which also affects half of the expenses relating to eyeglasses and eye exams.
The former, being medical devices, can be deducted even if paid in cash, as is the case for drugs.
Therefore, when purchasing eyeglasses it is not necessary to pay in cash to benefit from the 19% deduction.
On the contrary, for visits carried out at non-affiliated private doctors, the obligation to pay with traceable means is in force, under penalty of losing the right to tax deduction in the 730/2024 form.
Let us therefore analyze the instructions to keep in mind for the correct compilation of the 2024 tax return.
Deduction of eyeglasses in the 730/2024 form: instructions and amount Let's start from the rules for requesting the deduction of eyeglasses, purchased in 2023, when compilation of form 730/2024.
Glasses, as well as contact lenses, are included in the list of medical devices identified by the Ministry of Health which give the right to a 19% Irpef deduction, if the amount of medical expenses deductible in the tax return is higher than the deductible of 129.11 euros.
With form 730/2024 it is possible to deduct eyeglasses and corrective contact lenses (purely aesthetic colored ones are excluded from the benefit), with the exclusion of expenses incurred for the use of precious metals (gold, silver, platinum) in the mount.
The deduction is due not only when the use of corrective glasses or lenses has been prescribed by a doctor, but also if the purchase is made from an optometrist, who must issue the customer a certificate certifying the necessity of the purchase .
The list of deductible expenses also includes the costs incurred for the purchase of the liquid for contact lenses essential for their use.
To benefit from this deduction, taxpayers must complete Table E of form 730/2024 and more specifically line E1.
read also 730 pre-compiled 2021: instructions, deadline, how to log in, news.
Sending from May 19th Deductions for eyeglasses in the 730/2024 form even if paid in cash As highlighted at the beginning, eyeglasses are excluded from the obligation to pay the expense with traceable means.
Like drugs, medical devices are also deductible in the 730/2024 form if the payment was made in cash.
To benefit from the tax deduction, however, it is necessary that the receipt issued shows that the expense was made for the purchase of a medical device with CE marking and that the purchase receipt contains the tax code of the taxpayer or of a person authorized by him.
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Deduction of eye examinations in form 730/2024: instructions and traceability obligation.
Eye examinations are among the specialist ones that can be indicated in form 730/2024 and specifically within line E1.
Also for this category of medical expenses it is necessary to exceed the deductible of 129.11 euros, under penalty of inability to access the tax deduction.
The minimum deductible expense limit concerns not only the single eye examination, but must be considered for the totality of medical expenses to be indicated in line E1.
For the recognition of the deduction, the "healthcare" nature of the service rendered must be clear from the description on the invoice, so as to exclude the deduction for purely aesthetic services or, in any case, of a non-healthcare nature.
Unlike glasses, eye exams are deductible only if paid with traceable means of payment.
A rule which, we remember, applies exclusively in the case of services provided by private doctors.
On the contrary, if the eye examination was carried out in a public facility or one accredited with the NHS, the deduction in form 730/2024 will be recognized even if the related payment was made in cash.
read also Deductions 730/2024: the complete list of expenses that can be downloaded Deduction for eyeglasses and eye examinations in form 730/2024: the documents to be kept For the deduction for eyeglasses indicated in form 730/2024 the taxpayer will have to take care to keep the following documents: the receipt or invoice showing the person paying for the expense and the description of the medical device (the generic term "medical device" does not allow the deduction); the documentation from which it can be deduced that the product purchased has the CE marking (for example: the device packaging, the product sheet, the manufacturer's certification or the indication on the invoice/receipt by the seller).
If the product is not included in the list attached to circular 20 of 2011, the documentation must also contain the indication of the European directives 93/42/EEC, 90/385/EEC and 98/79/EC.
As regards specialist medical visits, however, it will be necessary to keep: invoice or tax receipt; tax receipt of the ticket, if the service is provided within the National Health Service.
Please remember that in the case of visits to private doctors, it will be necessary for the expense document to highlight that the cost was borne with traceable means (cards, debit cards or bank transfer).