causes and instructions to follow

for theprocessing of the pre-compiled 730/2023 model l’Revenue Agency it is based both on the data in its possession and on information arriving from third parties. Among these are also the deductible health care expenses sustained by citizens throughout the year.

But this flow is not always successful and it may happen that the costs incurred for health do not find space in the ready-to-use tax return and be to be inserted or integrated.

The reasons are different and, in any case, who has all the requisites to benefit from the 19 percent deduction can enter the amounts in the painting E before the transmission which must be done within the deadline of 30 September which, being a Saturday, is postponed to 2 October.

Deductible health expenses not present in the pre-compiled 730/2023 model: why is the data missing?

In growth compared to previous years, in 2022 it was not necessary to make changes to the pre-filled 730/2023 form only in the 23.6 percent of caseseveryone else had to integrate or modify the entered data.

It happens, in fact, that after checking the contents inserted in the ready-to-use tax return he was born in information Sheet it is necessary to intervene to adjust the shot.

It may occur, for example, that the deductible health care expenses supported by citizens are not indicated.

The reasons of this exclusion may be different and are reported in the FAQ, answers to frequently asked questionspresent on the portal of the Revenue Agency.

In particular, the data are not present if the person who performed the service has not sent the information to Health Card Systembut even if after the communication some have been reported errors and so they were cancelled.

It may also happen that the charges have been duly transmitted but that they have been applied “precautionary criteria on data received” by the Health Card System which, therefore, did not send the costs incurred to the Tax Administration.

Any examples? A list of possible causes comes directly from the Revenue Agency:

• various documents report the same data (sending subject, amount, tax code of the subject to whom the service is provided) and suggest a duplication;
• large number of documents by the same structure for the same person;
• very high amounts per single taxpayer sent by few facilities.

The reasons leading to theexclusion of deductible health expenses dal model 730/2023 pre-compiledtherefore, they can be different and for this reason it is always useful to check the data entered.

Deductible healthcare expenses not present in the pre-compiled 730/2023 form: how and where to insert them

As the Revenue Agency itself points out, if the costs have actually been incurred and all the requirements expected to benefit from IRPEF deduction of 19 percent in any case it is possible to indicate the deductible health expenses before proceeding with sending the model 730/2023 within October 2 deadline.

To proceed correctly, it is necessary to take into account all the rules underlying the facilitation provided by thearticle 15 of the Consolidated Income Tax Act.

First of all we must not forget that the IRPEF discount is calculated on the sum that exceeds the deductible of 129.11 euros.

Another aspect not to be overlooked is the terms of payment with which they were supported health costs: from 2020, in fact, the costs incurred with traceable methods. Some exceptions, however, are provided precisely for health, in particular it is possible pay cash and at the same time benefit from deductions in the following cases:

• purchase of medicines;
• purchase of medical devices;
• health services rendered by public structures;
• health services provided by private facilities accredited to the National Health Service.

Considering the scope of application of the relief, those who supported deductible health care expenses can fill in the missing information in the painting E and more particularly in lines E1, E2 as summarized in the table.