Tax breaks for mattresses and pillows
According to tax regulations and resolution No. 11 dated Jan. 26, 2007, issued by the Internal Revenue Service, Central Regulatory and Litigation Directorate, expenses incurred by taxpayers for thepurchase of Synergic Italiana products are tax deductible as a health care expense (Art. 15 paragraph 1 letter c of Presidential Decree 917/86), as mattresses, pillows and all Synergic Italiana products are class I medical devices notified to the Ministry of Health and published in the appropriate list.
A health care expense is deductible when its usefulness to the purchaser’s health is documented by a doctor’s prescription orself-certification by the person concerned, attesting to the condition for which the purchase of the product was necessary.
Therefore, in the tax return for the tax period to which the purchase relates, the expense incurred for Synergic Italiana products is among those deductible.
Finally, please note that the taxpayer is required to keep the following documentation for 5 years:
- Expense document (invoice bearing the Tax Code of the purchaser to whom the medical device is indispensable)
- Prescription of the attending physician and/or specialist attesting to the indispensability of the products purchased or self-certification
