deductions for assistance expenses for the elderly and disabled and deductions for home help and carers

In the 730/2022 model, there are deductions for assistance for the elderly and disabled and deductions for contributions from home helpers and relatives, but not only: a guide to available concessions based on the type of costs incurred. The requirements and limits that must be complied with in the instructions from the Danish Tax Agency.

Model 730/2022: when you are entitled to deduction for expenses for assistance for the elderly and disabled? There are more costs in 2021 which gives you access to one IRPEF discount of 19 percentwith respect to some income requirements and limits.

But not only that, there are rumors that entitle you to one deduction: this is e.g. the case of paid contributions to home helpers and carers. In this way, the total value of the income from which the tax due is to be deducted is reduced, and the value of the tax due is reduced not just as for the deduction.

To fill in correctly model 730/2022 within deadline 30 Septemberconsider this distinction and follow the instructions fromThe Danish Tax Agency.

In the 730/2022 model, deductions for help for the elderly and disabled, but also for home helpers and carers: guidance

Before going into the details of the rules to consider, it can be helpful to have one an overview of the concessions available via form 730/2022:

  • there deductionit is a IRPEF discount of 19 percentobtained for the following costs:
  • there deductionon the other hand, which allows you to deduct expenses from the total income, is obtained in the following cases:
    • medical expenses regarding specific assistance for people with disabilities;
    • paid contributions to home helpers and carershousehold and family service staff.

Who paid amounts for assistance to the elderly and disabledtherefore it has at its disposal various concessions: for each, however, more or less special requirements must be taken into account.

A practical example? The deduction regarding health costs it is intended for all and all taxpayers and is not affiliated with conditions for the fragility of the personbefore that IRPEF discount personal assistance is needed state of lack of self-sufficiency.

Likewise, there are no special restrictions for deduction of contributions for home help and carerswhile it for in specific assistance costs is related to disability condition.

Then enter in the instruction frame rule introduced from 2020 applicable to expenditure incurred in: expenditure with cash paymentsare the only exceptions provided for some costs associated with health:

  • purchase of medicines;
  • hospital equipment;
  • healthcare provided by public structures;
  • healthcare provided by private structures accredited to the national healthcare system.

Deduction for health expenses for assistance to the elderly and disabled in the 730/2022 model

By reviewing the instructions you need to follow, you must first specify that in order to access deduction in the 730/2022 model the customer medical and health costs which exceeds the so-called deductible of 129.11 euros.

This is a general rule: the value of IRPEF discount it is calculated only in addition to this amount.

It is a threshold but very simple to overcome as it is possible to consider one long list of items to calculate digit to be inserted in Part E:

  • surgical performance;
  • analysis, radioscopic studies, research and applications;
  • specialist services;
  • purchase or rental of medical prostheses;
  • services provided by a general practitioner (including services provided for homeopathic medical examinations and treatments);
  • hospitalizations in connection with a surgical operation or hospitalizations. In the case of admission of an elderly person to a care and hospitalization institution, the deduction is not due to the costs of the hospitalization and assistance fee, but only to medical expenses, which must be stated separately in the documentation issued by the Institute.
  • purchase of over-the-counter and / or prescription drugs (including homeopathic medicines);
  • expenses related to the purchase or rental of medical equipment (eg aerosol or blood pressure monitor), but the receipt or invoice must show the person paying the price and the description of the medical equipment to be marked with the CE marking;
  • expenditure on organ transplantation;
  • amount of the tickets paid if the above expenses are incurred within the national health service.

In addition, expenses for:

  • nursing and rehabilitation assistance (eg physiotherapy, chinesotherapy, laser therapy, etc.);
  • services provided by staff possessing the professional qualification of basic assistance or technical assistance operator exclusively for the direct assistance of the person;
  • services provided by staff coordinating key assistance activities;
  • services provided by qualified professionals;
  • Services provided by qualified personnel assigned to animation and / or occupational therapy activities;
  • amount of the tickets paid if the above expenses are incurred within the national health service.

The health services provided to the person by professional roles just listed can be deducted even without a specific prescription from a doctorprovided that the document certifying the expenditure indicates the professional figure and the benefit provided by the healthcare professional.

In the presence of one recognized disability you have the right to IRPEF discount also for expenses relating to, among others necessary means of accompanimentby goby movement and al lift and for technical and IT aids aimed at facilitating self-sufficiency and the possibility of integrating people with disabilities.

Deductions for elderly and disability assistance expenses in the 730/2022 model: requirements, limits, amounts

As clarified in the beginning, there is also the opportunity to benefit through model 730/2022 of a specific deduction for expenditure on personal assistance to non-self-employed persons up to a maximum amount of 2,100 euros by the taxpayer and provided that his total income does not exceed 40,000 euros.

The following costs are eligible for the service:

On the contrary, the deduction is not due for:

  • that expenses for domestic help (domestic help) who have a different contractual status than the personal assistance staff;
  • the social contributions to which deduction.

In this case, however, it is IRPEF discount of 19 percent it is only available in the presence of one condition of the person’s lack of self-sufficiency.

How to define non-self-sufficient people? These are those who need continuous monitoring or who are unable to manage on their own everyday actions:

  • take food;
  • perform physiological functions;
  • ensure personal hygiene;
  • ambulere;
  • wear clothes.

In circular number 7 of 25 June 2021, the latest available on the subject, the Danish Tax Agency specifies:

“The condition of lack of self-sufficiency must originate from a pathology and must be the result of a medical certificate, therefore it can not be referred to children when the lack of self-sufficiency is not associated with the existence of pathologies”.

Model 730/2022: deduction but also deduction for expenses for help for the elderly and disabled

The concessions available for assistance to non-dependents do not end with the deduction, through model 730/2022 you can also access deduction from the taxable income of compulsory social security and social security contributions paid for household and family service staff (eg housekeepers, carers, babysitters and elderly assistants in general).

“Social security contributions paid to a caregiver employed through a temporary agency and reimbursed to the agency itself also fall within the scope of the grant if the latter issues a certificate certifying the amounts paid, the personal information and the tax code for the subject. the payment (the user) and the worker “.

More specifically, the Danish Tax Agency. The maximum deduction amount is equal to 1,549.37 euros.

Those who have access to the facility must make sure to keep the documents described in the table.

Assistance costs for the elderly and disabled in the 730/2022 model: the deduction for people with disabilities

Finally, it still exists another available deduction: also for medical expenses and specific assistance for people with disabilities in model 730/2022 you can reduce the total value of the income.

For this facility it is necessary that handicap is recognized by the Medical Commissionestablished in accordance with section 4 of Act no. 104 of 1992, or by other public medical commissions whose task is to certify civilian, working or war disability.

It follows that it is only possible to access the deduction if persons who have one benefit from the treatment physical, mental or sensory impairmentstabilized or progressive that causes difficulties in learning, relationships, or work integration and determines a process of social disadvantage or marginalization.

Another aspect to consider is that expenses can only be deducted if they are incurred for the following family memberseven if they are not taxable:

  • spouse;
  • sons and daughters-in-law;
  • children, including adopted children;
  • in-laws and mother-in-law;
  • descendants of the children;
  • brothers and sisters (even unilaterally);
  • parents (including adoptive);
  • grandparents and grandmothers.

The general rules that must be taken into account, from the need for a prescription to the calculation of subsidy costs for admission to an assistance institution, are the same as apply to available deduction for general medical and health expenses.

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