Medical Deductions Calculator - 19% IRPEF (Income Tax)
Calculate the tax deduction of IRPEF at a rate of 19% on medical expenses: prescription drugs, specialist visits, health service tickets and prostheses. Automatic exemption EUR 129.11. Lines RP1-RP5 in form 730.
Healthcare Expenses Incurred
Tax Deduction Calculated
| Voice | Cost (£) | Deduction (£) |
|---|---|---|
| General expenses + specialized services + tickets | 2,150.00 | - |
| Non-deductible franchise | 129.11 | - |
| Impostable → 19% | 2,020.89 | 383.97 |
| Total tax deduction on income from work (IRPEF) | - | 383.97 |
Model 730 Instructions
- RP1Spese sanitarie generiche (visite, farmaci con ricetta) - Rigo RP1 - importo: 2150.00 €
- RP2Spese sanitarie per disabili (se applicabile) - Rigo RP2 - importo: 0 €
- RP4Spese per acquisto veicoli disabili (se applicabile) - Rigo RP4 - importo: 0 €
⚠️ The guidelines are indicative. Detachable medicines must have a medical prescription or an AIC. Keep all justifications for five years. For special situations, consult with a tax consultant (CAF) or accountant.
Come utilizzare
Inserisci le spese mediche per categoria
Distingui spese generiche (farmaci con ricetta, visite MMG), specialistiche (dermatologo, oculista, analisi) e ticket SSN pagati. Le protesi vanno in un campo separato.
Franchigia automatica €129.11
La franchigia di €129.11 viene sottratta dal totale delle spese (escluse le protesi). Non è detraibile questa quota. Rimane fissa indipendentemente dal reddito.
Calcola il 19% detraibile
Sul totale superiore alla franchigia si applica l'aliquota del 19%. Il risultato è il risparmio fiscale che puoi indicare nel modello 730 righe RP1-RP5.
Domande frequenti
Are over-the-counter medications deductible?
No. Since 2020 only prescription medicines and those classified as medicines by the Ministry of Health (with AIC) are deductible. Pharmacies, supplements, and cosmetics are not deductible.
Do I need to save all recipes and receipts?
Yes. Keep medical recipes, fiscal receipts with tax ID number, specialist invoices, and SSN tickets for at least 5 years. In case of an audit, they must be presented within 30 days of the request.
How does dental prosthesis deduction work?
Dental prosthetics (teeth, crowns, implants) are deductible at 19% without additional allowance, but require dentist's invoice and medical prescription or treatment plan.
Who can deduct medical expenses for family members?
You can deduct medical expenses for dependents (children, spouse) on your tax return. Parental expenses are reported separately. Non-dependent family member expenses are not deductible.