When living with a chronic disability, among the other things, you have also to consider the need for constant pharmacological or physical therapies and, sometimes, to buy aids (e.g. crutches or walking sticks) enabling you to be more autonomous. They can also have high costs, but here is the good news: most of those expenses (and many more) can be deducted, both for you and for your dependent relatives.
You can entirely deduct from your income, displaying the fiscal receipt or the invoice:
- general medical expenses, e.g. for unbranded drugs and not-specialized medical services
- “specific assistance” expenses, i.e. those related to assistance (e.g. for nurses or hospital attendants) and physiotherapy or occupational therapy. If who benefits from the assistance is in a hospital or an ad hoc care institute, only the medical and paramedical expenses related to the assistance itself can be deducted, not the entire boarding costs: then, it’s essential to request documents that report separately the specific expenses.
Furthermore, you can benefit from a 19% Irpef deduction for:
- specialized healthcare costs (e.g. blood tests, diagnostic tests, specialized medical examination and surgery), for the part exceeding the €129,11 allowance;
- expenses to buy aids and artificial limbs for walking purpose, armchair for not-walking people, apparels for the containment of hernias or fractures, or orthopaedic corsets;
- expenses to transport the disabled person by ambulance;
- expenses to build ramps removing the architectonical barriers inside and outside the disabled person home, provided that you haven’t benefited from the fiscal facilitation for this kind of interventions as per the 13/89 law or, if so, for the exceeding part (if applicable);
- expenses to adapt the elevator, so that it can contain wheelchairs;
- expenses to buy technical and IT aids, to improve the disabled people self-sufficiency and facilitate their inclusion;
- expenses to buy apparels needed to accompany the disabled people and to support their walking and lifting;
- expenses for interpreting services paid by deaf people, always presenting the fiscal receipts released by the interpreters.
Then, carefully store prescriptions, invoices and fiscal receipts: the Income Revenue Authority could request them in order to let you benefit from the facilitations!