Are expenses incurred during a medically assisted reproduction deductible? The answer is yes. The revenue agency discloses when expenses can be deducted.
Circular No. 24/2022 issued by the Revenue Agency discloses all information regarding the types of deductible benefits.
Expenses incurred for interventions aimed at facilitating assisted reproduction often include very high numbers. However, in some special cases, it is possible to request that the IRPEF be deducted from these medical expenses.
When we talk about deduction, we can say that, according to Letter C, paragraph 1 of Article 15 of the TUIRthis procedure must be considered usable by both spouses and, in particular, by the bill holder.
Having understood the possibility offered by the Revenue Agency to future parents, we will now go into detail to show what conditions and documents will be submitted for full access to deductions.
Who is entitled to a personal income tax deduction for medically assisted reproductive expenses?
When it comes to assisted reproduction, there are some instances where a deduction cannot be made. We are talking about specific cases in which, for example, stem cells from the umbilical cord are preserved for future personal needs. However, back to the situations that give access to the possibility of requesting an Irpef discount, these include:
- Egg and embryo cryopreservation services: When this type of assisted intervention occurs, in order to request a deduction, the treatment must be carried out in some authorized structure. Insemination and in vitro fertilization fall within this range of possibilities;
- Expenses incurred for Intracytoplasmic Sperm Injection treatment: You will have access to discounts even if these procedures are carried out abroad, unless the purposes are those permitted in Italy. The structure must also be authorized by an Italian specialist doctor.
What documents must be submitted for tax deductions
In order for the deduction request procedure to be successful, certain documents must be submitted, such as:
- Receipt or financial bill issued by the hospital. It is important that the payment methods are traceable (bank transfer, postal transfer, credit or debit card);
- the invoice related to the ticket if the service belongs to public structures;
- For assistive medical planning techniques, it is necessary that the expense document shows the registration of the structure in the registry located at the Istituto Superiore di Sanità.
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