Pre-filled form 730/2024: deadlines and instructions to exclude healthcare expenses

The deadline of January 31st to communicate to the Revenue Agency the opposition to the use of health expenses in the preparation of the 730/2024 form is approaching: the request does not affect the possibility of benefiting from the 19 percent deduction

The Revenue Agency develops the pre-filled form 730 based on a series of information that it possesses or receives from other subjects. An important part of the data flow which revolve around the ready-to-use tax return is represented by health costs which, together with many other types of costs, give the right to a 19 percent IRPEF deduction.

However, by the deadline of 31 January, citizens can request the Financial Administration not to include thepurchase of drugs or healthcare servicesand paid throughout the year, exercising theopposition to the use of health expenses.

Even for those who object, there remains the possibility of subsequently entering the expenses and benefiting from the IRPEF discount.

Towards the pre-compiled form 730/2024: it is possible to exclude healthcare expenses

From the age of 16 you can decide to do not make available for the processing of pre-filled form 730 information regarding i costs incurred for health.

Who vetoes the use of data and is fiscally dependent on a family member consequently it also prevents the latter from view any expenses or refunds.

The Revenue Agency provides a specific document model to be used to communicate, in detail, to which items the opposition applies:

● tickets for the purchase of medicines and for services used within the National Health Service;

● expenses relating to the purchase of medicines, including homeopathic medicines;

● expenses relating to the purchase or rental of medical devices with CE marking;

● health services provided by pharmacies, such as echocardiogram, spirometry, blood sugar tests;

● healthcare services;

● expenses subsidized only under particular conditions.

It is possible, in fact, to exclude from pre-filled form 730/2024 even just part of the information regarding medical expenses.

Pre-filled form 730/2024: how to request the exclusion of healthcare expenses

There are several ways to proceed with itopposition to the use of health expenses in the pre-compiled form:

in persondelivering the form to a local office and attaching a copy of the identity document;

via mailusing the address [email protected];

● via the multi-channel assistance centerby calling the numbers 800909696 from landline, 0696668907 from mobile, +39 0696668933 from abroad.

In the last two cases you don’t need to use the templatebut you must still provide the same information requested and indicate the type of identity document, the number and duration of validity.

To send the communication to the Revenue Agency you have until January 31, 2024, the deadline, however, does not absolutely mark the deadline for proceeding.

From 9 February to 8 March 2024 you can forward the same request via portal of the Health Card System which allows you to consult the list of healthcare expenses and select individual items to exclude them from theprocessing of the pre-compiled declaration.

Even those who ask the Revenue Agency not to use this type of information can in any case modify or integrate form 730/2024 before sending to benefit from the deduction for healthcare expenses.