In reply to a specific application for assessment submitted by S.I.S.T.E.M.I. srl, the Italian Revenue Agency, Provincial Directorate of Trento, concluded that the payment of expenses for the purchase or rent of SEQEX brand electromedical equipment can be considered in all effects a “medical expense” with entitlement to deduction from personal income tax to the extent of 19% (pursuant to art. 15, par. 1 of Italian Pres. Dec. 917/86). The deduction can be claimed during presentation of either the 730 or Unified tax forms.
Eligibility for deduction is dependent on possession of a specific medical prescription for the use of a relevant device.