Did the Data Protection Authority drink an extra glass of wine?
We start from the assumption that the Revenue Agency (AdE) begins to collect and access our health data with even more details from the Health Card System. A noble spirit that will allow at the legendary and infallible Artificial Intelligence of the AdE (algorithms, extractions and other systemic gadgets on big data) to scan health facilities, doctors, pharmacists and the sick taxpayer with regards to the part of fiscal refunds.
Why
I really can’t understand because the AdE should stick its nose into the health status of citizens on the medical part of the health services provided. I give you an example: an employee that gets sick, the employer is not notified, health privacy, on the type of absence due to illness by analogy the AdE should be informed only on macrodata we leave health informations only for insiders. It is still not clear where we will end up in the next few years, it is good to follow the evolutions right now, to make informed choices.
We go deeper
If on the one hand the European regulation (GDPR) places the confidentiality and processing of health data at higher levels of rigidity, everything is entrusted to our Data Protection Authority for implementation. An electronic medical prescription, a specialist service, a receipt issued by a pharmacy flow into the Health Card System, medical visits and drugs, etc. are transmitted to the AdE individually. The leap in quality is that all data will be accessible.
The TS System has published the Calendar for the Processing of Health and Veterinary Expenditure Data (DM 31/07/2015 and subsequent amendments) the project seems to be in continuous movement (words inspired by the album by Tiro Mancino) read in the document “in modification”. Consult Expenses Year 2024 with the 2025 calendar.
Can I oppose it?
Yes, something can be done we have to act on the computer traps of the system. It is difficult to move but from the careful reading of the document cited above we find a way out Availability of the online function on the site sistemats for the Opposition by the citizen to the use of health expenditure data.
For the year 2023 we had an opposition period that ran from October 1st of the year in which the expense was incurred and until January 31st of the following year, an opposition that allowed only aggregates to be sent to the Revenue Agency, not individual expenses, or to exclude individual items (drugs, specialist services, etc.). For the good peace of all, this period has expired and certainly few have taken action to oppose it.
Hurry up, from February 9th to March 8th you can access the reserved area and you can oppose the individual expense items
Do the math
19% of medical expenses exceeding the amount of €129.11 can be deducted from Irpef. In essence, the applicable deduction is equal to 19% of the difference between the total amount spent and the deductible of €129.11. Some expenses incurred for disabled people are instead fully eligible for the 19% deduction, without applying the deductible of €129.11 (for example, the sums paid for ambulance transport of the disabled person, for the purchase of artificial limbs for walking, etc.).
Example: medical expense of €1,000 - €129.11 (deductible) difference €870.89 I apply 19%, I get €165.46 which represents the sum you get as reimbursement for medical expenses. If you have incurred medical expenses for an amount greater than €15,493.71, the applicable deduction is divided into 4 annual installments of the same amount. This is an optional choice but, in the event of tax insufficiency (i.e. if the amount you are entitled to as reimbursement is greater than the IRPEF you have to pay), you will have to divide the reimbursement into 4 installments.
It is mathematically possible to be below the deductible threshold so it makes a lot of sense to block the transmission therefore I recommend you oppose it.
Opposition from the specialist doctor
I can ask the specialist not to send the health data to the pre-filled form that it is requested when to issue the invoice for the health service received. The professional must note the opposition on the tax document whether it is a paper or digital receipt the copy of which can be a pdf, an access to the reserved area, in any case the professional must, for future checks, keep the opposition information. In the case of those that issue a receipt, the opposition occurs through the non-indication (speaking receipt with CF) of their fiscal code.
Opposition does not mean that medical expenses cannot be deducted
The self-completion of the declaration is lost, but they can be included manually as a deductible expense as it was once done. Do not worry but, in any case, you must know that the benefit (exemption) from the controls of the expenses brought in deduction is weakened.
References and acronyms
- AdE - Agenzia delle Entrate .
- Healthcare Expenses - art. 15 tuir lettera c .
- Article: The bill for medical visits reaches the tax office .
- GDPR - General Data Protection Regulation Regulation (EU) No. 2016/679. This is a European Union regulation on personal data and privacy effective from 05/25/2018.
- TS System - portal established at the MEF contains epidemiological emergencies, personal data of patients, electronic health records, health cards, medical certificates, health expenses, electronic prescriptions, exemptions and treatment plans.