More and more often we hear about the personal income tax deduction for CDs halotherapy treatments or salt caves.
But what’s true? It is about deductible health services?
The deduction for medical expenses
Healthcare expenses incurred during the year can be offloaded from the 19% tax. In order for the expenditure incurred to be included among the deductible ones, it is necessary that it actually has a health nature.
For example, not all services rendered by a doctor or under his supervision are eligible for deduction.
These are treatments of a health nature as they are aimed at treating a pathology.
The deduction may also be due for the purchase of the so-called medical devices.
The deduction for halotherapy treatments
More and more often we hear about the Irpef deduction for the so-called halotherapy treatments or salt caves.
But what’s true?
To confirm whether or not the treatment of halotherapy or salt caves is deductible, it is necessary to check whether the Revenue Agency has ever expressed its opinion on this aspect.
Well, this happened with the circular n ° 3 / E 2016. In this document of practice, it was clarified that as regards the treatments of “halotherapy” or salt caves, the Ministry of Health is carrying out investigations on the traceability of this type of treatment in the context of health procedures. Therefore, the related expenses are not currently deductible.
To date there is no news about the deductibility of halotherapy or salt caves.
Indeed, in the recent circular n ° 7 / E 2021, it was reiterated, among others, that it is not possible to unload from the tax the expenses for:
- the conservation of umbilical cord stem cells for “autologous” use, ie for future personal needs (Resolution 12.06.2009 n. 155 / E);
- ritual circumcision not aimed at solving clinical pathologies and the costs for the DNA test for the recognition of paternity (opinion of the Ministry of Health of 20 October 2016);
- the services of massage physiotherapy provided by subjects with qualifications obtained after March 17, 1999, not enrolled, by June 30, 2020, in the special lists established by the orders of health technicians of medical radiology and of the technical health professions, rehabilitation and prevention;
- halotherapy treatments (or Salt caves) (Circular 02.03.2016 n.3 / E, reply 1.1);
- etc.
In fact, to date it is not possible to download the expenses incurred for halotherapy treatments in the tax return. The situation will change only when the Ministry of Health considers this type of treatment as a procedure / practice of a health nature.