on eyeglasses, prescription sunglasses and contact lenses
19% deduction
In Italy, the purchase of medical devices such as eyeglasses, sunglasses with prescription lenses and contact lenses is subject to a 19% tax deduction, provided for health expenses.
Who is entitled to the deduction?
All taxpayers who submit a tax return (Form 730 or Personal Income) and the taxpayer's dependent family members (if the purchase is made on their behalf) are entitled to the deduction.
Conditions for obtaining the deduction
In order to benefit from the 19% deduction, it is necessary to issue a speaking receipt or invoice.
The tax document (talking receipt/invoice) must include the buyer's tax code and a clear description of the product purchased (e.g. "eyeglasses", "contact lenses").
19% deduction
How is the deduction requested?
The 19% deduction is obtained by entering the expense incurred in the tax return:
- Form 730 (if the taxpayer has a tax substitute, such as an employer or a pension institution).
- PF Income Model (for those who do not use the 730).
Health expenses are generally already pre-filled in the pre-filled 730 form of the Revenue Agency, but it is always a good idea to check the accuracy of the data entered.
Limits to the deduction
The 19% deduction applies only to the portion exceeding the deductible of 129.11 euros for total health expenses incurred in the year. If the sum of the health expenses (including those for glasses and lenses) does not exceed this amount, the deduction does not apply.
If you need further clarification or assistance with your tax return, you can contact an accountant or a CAF.
Ok, but where are we?
If you want to try on lots of frames or if you need your glasses within 24 hours, we are the optician in Milan for you!
come and visit us
Ok, but where are we?
If you want to try on lots of frames or if you need your glasses within 24 hours, we are the optician in Milan for you!
come and visit us