There will be one month to submit applications for the adapted physical activity bonus, a facility provided for by the 2022 Budget Law that covers the expenses incurred to carry out phisical exercises with a professional aimed at improving the quality of life in case of chronic illnesses or physical disabilities.
The contribution covers the documented expenses incurred in 2022 and is up to the overall spending limit equal to 1.5 million euros for the year 2022. The value of the tax credit will be established by 25 March on the basis of the requests sent to the Revenue Agency.
Physical activity bonus, what it is
The adapted physical activity bonus is for natural persons who, from January 1, 2022 to December 31, 2022, incur documented expenses for carrying out adapted physical activity, that is, non-health exercise programs prescribed for “specific situations”, such as “chronic illnesses or physical disabilities“, Carried out in the company of a competent professional e in non-healthcare facilities to “improve the level of physical activity, well-being and quality of life of people”.
The amount of the tax credit must be defined by the Revenue Agency by 25 March 2023.
Physical activity bonus, what expenses it covers
As defined by Legislative Decree no. 36/2021, the bonus covers i “Physical exercise programs, the type and intensity of which are defined through the professional and organizational integration between general practitioners (GPs), pediatricians of free choice (PLS) and medical specialists and calibrated according to the functional conditions of the people which they are intended for, which they have chronic pathologies clinically controlled and stabilized or physical disabilities and performing them in a group under the supervision of a professional equipped with specific skills, in places and structures of a non-medical naturesuch as “health gyms”, in order to improve the level of physical activity, well-being and quality of life and promote socialization”.
The goal is to improve the level of physical activity for adults or elderly people and which may concern individuals with painful syndromes, physical disabilities, reduced mobility, clinically controlled chronic diseases or osteoporosis.
Physical activity bonus when applying
As reported by the provision of the Revenue Agency number 382131 of 11 October 2022, there will be one month to apply for the adapted physical activity bonus: requests must be sent from February 15, 2023 to March 15, 2023 directly from the taxpayer or through an intermediary through the web service available in the reserved area of the Agency’s website.
By 25 March 2023, the Revenue Agency will communicate the value of the tax credit that will be due to the beneficiaries and which will cover the costs incurred in the period between 1 January and 31 December 2022.
Physical activity bonus, such as applying
In the application it will be necessary to enter, in addition to the tax code of the applicant, also the amount of the expenses incurred in the course of 2022. Within five days from the transmission of the model, the system will send a receipt, which certifies the taking over of the request. Or, on the contrary, the discard, specifying the motivation.