Deductible Expenses Reporting
We prepare the documentation needed to transmit to the Revenue Agency data relating to deductible expenses, useful for the pre-filled tax return.
Service details
The pre-filled tax return system, introduced in Italy in 2015, is based on the electronic transmission of data relating to deductible expenses by doctors, pharmacies, healthcare facilities, insurance companies, banks, educational institutions and other obligated parties. Studio CITI snc assists parties obliged to transmit data and individual taxpayers in the correct verification and use of pre-filled data.
The main charges and expenses whose reporting is mandatory include: healthcare expenses (doctors, hospitals, medications), mortgage interest, insurance premiums, social security and welfare contributions, university fees, funeral expenses, donations to non-profit organisations and other entities, children's sports activity expenses, education costs, and expenses for property renovation and energy efficiency upgrades.
For businesses and professionals who must transmit this data (e.g. doctors communicating healthcare services, schools communicating fees, condominiums communicating expenses for fiscal bonuses), the firm manages the preparation and electronic transmission of data through the Healthcare Card System or the Revenue Agency's channels.
For private taxpayers, the firm checks the pre-filled return available on the Revenue Agency's reserved area, verifies that all expenses actually incurred are present and correctly classified, and adds any missing data before final submission.
Frequently asked questions
How does the pre-filled tax return work and am I required to use it? +
The pre-filled return is available from April each year on the Revenue Agency's reserved area. It is not mandatory to use it: you can accept it without changes, modify it, or file a traditional 730 Model or Redditi Model through a CAF or professional such as our firm. Accepting the pre-filled return without modifications reduces controls, but may not always be advantageous if important expenses are missing.
I incurred medical expenses but they are not in the pre-filled return: what should I do? +
Some medical expenses may not appear in the pre-filled return if payment was made in cash or if the doctor did not transmit data to the Healthcare Card System. In these cases, it is possible to manually add the expenses to the return, but the documentation (receipts, invoices) must be kept for at least five years in case of an audit.
I am a doctor: do I need to report my services to the Revenue Agency? +
Yes. Doctors and healthcare facilities are required to transmit to the Healthcare Card System (STS) data relating to healthcare services paid for by patients, by 31 January of the following year. The transmitted information flows into the patient's pre-filled tax return. The firm can assist the doctor in preparing and transmitting this data.
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