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Via Veneto, 2
31057 Lanzago di Silea (TV)

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The Christine 2024-25 Headwear Autumn/Winter collection has arrived

The Wig Deduction

Is the wig deductible? Are all wigs deductible?
Let's try to provide a little clarity.

To deduct the purchase of a wig from your tax return we must necessarily comply with the following requirements:

- The wig, whether made of real natural hair or synthetic hair, must be CE certified as a medical device, this requirement is provided by the seller and can also be found on the sales invoice;

- The person who purchases the wig must do so for medical use, i.e. with a specific authorization prescription issued by the specialist doctor of the local health authority (it is deductible both if the hair loss is due to a certified form of alopecia and in the case of hair loss of hair due to chemotherapy treatments);

 

What does the law say in reference to the deductibility of the wig?

Resolution 9/E of 16/02/2010 of the Revenue Agency clarifies and regulates the issue. Below is a small excerpt of the text:

"...examining the linkage of the wig to the field of medical devices, the Ministry of Labour, Health and Social Policies (now the Ministry of Health), notes that the devices indicated in the Nomenclator represent a subset of the concept of medical device , regulated by Legislative Decree 46/1997 "Implementation of Directive 93/42/EEC". Article 1, paragraph 2, letter a), of this Decree defines a medical device as "any instrument, device, ... used alone or in combination ... intended by the manufacturer to be used in humans for the purpose of ... attenuation of diseases or injuries ...". The goods and instruments that may fall within the said definition, in order to be placed on the market as medical devices must comply with the provisions of the following article 3, according to which: "the devices may be placed on the market only if they meet the requirements prescribed by this decree ... and are used in accordance with their intended purpose." Therefore, concludes the Ministry, even an object commonly defined as a wig can fall within the category of health prostheses if manufactured and placed on the market by the manufacturer with the intended use of a medical device as defined above and, therefore, mandatorily CE marked pursuant to and for the purposes of Directive 93/42/EEC. On the basis of the indications provided by the competent Ministry, it is necessary,
therefore, consider that the wig falls within the category of deductible health expenses if it is intended to compensate for aesthetic damage resulting from a pathology and represents support in a condition of serious psychological distress in life relationships
daily. In the case represented by the applicant, since, according to what appears from the medical certification sent in support of the request for ruling, the wig is used to overcome the psychological difficulties deriving from hair loss caused by chemotherapy treatments, it is believed that the expense incurred for its purchase can be deducted pursuant to art. 15, paragraph 1, letter. c), of the TUIR.
"

 

How much can I deduct if I purchase a wig for medical use?

The art. 15, paragraph 1, letter c), of the TUIR lists the types of healthcare expenses for which the gross tax deduction is entitled, for an amount equal to 19%, of the part that exceeds 129.11 euros of the burden incurred. These expenses consist exclusively of medical and specific assistance expenses, other than those indicated in the art. 10, paragraph 1, letter b), as well as from surgical expenses, for specialist services and for dental prostheses and healthcare in general.

Source: Agenzia delle entrate (Italy)

Silea, 11/20/2023

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