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Expenditures on respiratory protection masks, visors and skin disinfectant gel will now be considered health expenses and, as such, deductible for the IRS, according to an ENP proposal approved Tuesday in parliament.
Respiratory protection masks, visors and skin disinfectant gel with the specificities contained in the order of the members of the Government responsible for the areas of economy, finance and health are considered health expenses, therefore they can be deducted (under the IRS) ) “, refers to the proposal approved this Tuesday unanimously, during the voting process in the specialty of State Budgets for 2021.
The initial text of the ENP proposal provided for the application of the measure “Regardless of CAE [Códigos de Atividade Económica] establishments where these products are bought “, that is, in any commercial establishment.
However, according to the replacement proposal that has been submitted since then, the openness to all PPAs would eventually decrease.
Therefore, the purchase of this type of product is only IRS deductible as a health expense with “Invoices that provide services and purchases of goods, exempt from VAT or taxed at a reduced rate, communicated to the Tax and Customs Authority” issued by entities such as pharmacies and health supplies stores.
The Tax and Customs Authority considers 15% of all health expenses, regardless of whether they are exempt from VAT, up to a limit of 1,000 euros.
Products with a 23% VAT rate can also be included in this expense category if you have a prescription.
