Tax Pills

Italy’s pre-compiled tax returns add a new record 2 million taxpayers have already opted for the pre-populated “do it yourself” modality
Data released today by the Revenue Agency, in advance respect to the expiring date, showed a robust trend in the rise appeal of the pre-filled tax returns even for the 2017.  Or better said, the picture from the Agency's figures displays a real boom, well beyond the overall figure of the previous year. Indeed, there are still two weeks left for sending the 730 form, yet 2,1 million personal revenue declarations have been already transmitted autonomously by citizens, overcoming the past year final result. As a matter of fact, more and more taxpayers choose to manage the annual appointment with the tax office by themselves, also thanks to the new-entrance epitomized by the presence of all the health care expenses accurately reported in the pre-filled models set by the Revenue Agency.
The new pre-filled record in details - Particularly, according to data recorded by Sogei, the Agency’s technology partner, by July 10, approximately 2 million 730 forms and around 100 thousand PF Income models have already been transmitted by individual taxpayers. To these numbers, still incomplete and not definitive, it is possible to add over 381,000 fiscal declarations that have been saved and, therefore, ready to be sent definitely to the Revenue. However, for the presentation of the pre-compiled 730 form directly through the web application, the last useful day is July 24, while for the Pre-populated Incomes model there is time until October 2, 2017.
Zero tax checks for the 730 forms accepted autonomously and without change – Taxpayers who accepts and sends the pre-compiled 730 forms without changes or with adjustments that do not affect the determination of income or tax, will not be formally audited on the documents relating to the expenses itemized in the tax returns. The benefits on the fiscal assessment side are added to the those associated with the use of the 730 form, which allow taxpayers to get quick fiscal refunds within paychecks or monthly pension allowances.
The Revenue Agency’s “Fully Immersion” Assistance - Citizens who have not yet try their own pre-populated tax return and those who have not yet pressed "send" because of some doubt, they can all take advantage of the assistance channels of the Agency. Particularly, it is active from Monday to Friday, from 9.30 am to 1.30 pm, the social information desk through the Facebook Messenger channel, which provides support for application usage and responses to general issues. In addition, a dedicated website, accessible through, will be open to citizens in search of specific answers to their doubts and questions. On this internet-fiscal space, taxpayers will have the chance to find and select a long list of answers to frequently asked questions. Finally, are always available the following numbers, 848.800.444 from fixed network, 06 966.689.07 from mobile and +39 06 966.689.33 for those calling from abroad. All these numbers operate from Monday to Friday, from 9am to 5pm and Saturdays from 9am to 13pm.

Medical expenses, all the information to deduct them in tax return
The Italian Revenue Agency dissolves taxpayers' doubts about the possibility to deduct the medical and dental costs, incurred the previous year, in occasion of the annual tax return. Payments of fees to doctors, dentists, surgeons, chiropractors, costs incurred to buy medicines and medical devices, for themselves and for dependent family members, are just some of the expanses in relation to which taxpayers can benefit of a 19% deduction from the Italian personal income tax (Irpef).  In particular, the medical expenses deduction is equal to 19% of the difference between the total amount payed by taxpayers in the year and the franchise of 129.11 euros.
Medical expenses at the top of tax deductions - Healthcare costs represent in Italy the most requested type of deduction by taxpayers. For fiscal year 2016, nearly 700 million fiscal documents, such as cash receipts for the purchase of medicines or invoices related to medical examinations, have been pre-entered by the Italian Revenue Agency in the pre-filled tax return, for an economic value of deductible expenses of about 29 billion euros.
A guide to help taxpayers to get it right – Considering the importance of this deduction for millions of individuals, the Italian Revenue Agency has published a guide, in Italian language, providing all the necessary information on the various types of costs that taxpayers can report in their tax return forms “730” or “Redditi”, depending on the types of incomes. The guide pays attention also to the less common medical expenses incurred, specifying the documents to keep in case of tax inspections and clarifying the cases in which taxpayers can benefit of a deduction from taxable income instead of the 19% deduction from the gross tax. A specific chapter is about medical expenses incurred for relatives with pathologies that entitle to exemption from participation in public health spending. These costs can be deducted even if the family member is not dependent. Moreover, the last section of the guide is dedicated to people with disabilities, who can deduct from general incomes generic medical expenses and specific support incurred in cases of severe and permanent disability or impairment.
Medical expenses abroad – For medical expenses incurred in other Countries, taxpayers can benefit of the same treatment provided for those carried out in Italy. Also in this case, it is necessary to be in possession of the documentation containing the same information required by the Italian Tax Administration for the expenses incurred in Italy. The guide remembers that if the documentation is in a foreign language translation is required. In case of documents issued in English, French, German and Spanish, the translation can be directly performed by taxpayers. There is no translation requirement for residents in Valle d'Aosta if the documentation is written in French, and for residents in Bolzano, if the documents are written in German. For documents drawn up in a language other than English, French, German and Spanish, a sworn translation is required. An exception is provided for taxpayers belonging to the Slovene minority and resident in the Friuli Venezia Giulia region. For them, Slovenian health documentation can be accompanied by a non-sworn translation. It is important to remember that the costs of transferring and staying abroad are not deductible, even though due to health reasons.
The guide “Le spese sanitarie nella dichiarazione dei redditi” is available in the “L’Agenzia Informa” section of the Tax Administration website - - designed to provide easy and intuitive access to information on the most interesting tax matters. 

FiscoOggi è una pubblicazione dell'Agenzia delle Entrate - Ufficio Comunicazione
Testata registrata al Tribunale di Roma il 19.9.2001 con n. 405/2001
Direttore responsabile Claudio Borgnino