In these days we prepare the documents to bring to the CAF to process the annual tax return (730 or PF Income). Most of the time, many expenses are overlooked because the legislation is not known. In fact, few people know that the purchase of the dog and the expenses for its maintenance can be deducted in 730/2021 without documenting the expense. It should be noted that not everyone can request reimbursement of expenses, there are specific situations to be respected.
Few people know that the purchase of the dog and the expenses for its maintenance can be deducted in 730/2021 without documenting the expense
To clarify who can deduct the costs of buying the dog and those for its maintenance is the Revenue Agency in circular no. 19 / E of 2020. The Agency has specified that blind people can benefit from the deduction. Specifically, those who are totally blind, partially blind or severely visually impaired.
In these cases, the deductions due are of two types: the first for the purchase of the dog and the second is flat rate and concerns the maintenance.
What percentage are the deductions due?
The personal income tax deduction is 19% on the expense incurred by the guide dog and is due only once in a four-year period. It is possible before the age of four in case the animal is lost.
The deduction is up to the disabled person or the family member who has a dependent on the blind.
Furthermore, it is possible to take advantage of the deduction in a lump sum or spread in equal amounts over four years.
The flat-rate deduction is 1,000 euros and concerns the expenses for the maintenance of the guide dog and it is not necessary to document the expenses. In the case of the flat rate deduction, it is only for the disabled person and varies according to the total income.
In fact, it is entirely due if the total income does not exceed 120,000 euros. If the limit of 120,000 euros is exceeded, the deduction decreases to zero if the total income is equal to 240,000 euros.