IR 2023: Can vaccine be deducted? Get your questions answered – 05/17/2023 – Market

Taxpayers who usually pay for their vaccines at specialized clinics cannot deduct these expenses in their 2023 income tax return. According to Federal Revenue rules, vaccine expenses are not deductible.

However, there is an exception. In the event that the vaccines are part of the bill issued by the hospital, it is possible to inform these expenses in the Income Tax and obtain a deduction, which guarantees a greater refund or a lower amount of tax payable.

Health expenses are among the main expenses that can increase the refund, since there is no limit in this case, unlike what happens with other deductions, such as education and dependents, for example.

Among what can be deducted are medical and hospital treatments of all specialties, dentist, physiotherapist and other professionals. It is necessary to inform the professional’s CPF or the CNPJ of the clinic or hospital.

The taxpayer can declare his expenses and those of his dependents. It is necessary to have the receipts proving the payments, in addition to invoices and proof of bank transactions that indicate the discharge of the amounts.

Medical expenses are one of the main reasons that lead to thin knit. Even in the case of those who will make the pre-filled IR declaration, the responsibility for the data sent to the tax authorities lies with the taxpayer. There are reports by specialists of failures in the amounts of medical expenses that appear in the pre-populated form.

See the health expenses that can be deducted on the IR

• Consultations and treatments with doctors, dentists, psychologists, physiotherapists, occupational therapists and speech therapists, among others

• Medical and dental health plans

• Surgeries and hospital stays

• Covid-19 test, provided they are carried out in clinical analysis laboratories, hospitals and clinics

• Health insurance, which is offered by companies domiciled in Brazil and covers medical, dental or hospital expenses

• Laboratory and radiological examinations in clinics or laboratories

• Orthopedic devices and orthopedic prostheses (such as mechanical legs and arms, wheelchairs, walkers, insoles and special shoes), provided they are supported by a medical prescription or are part of the clinic or hospital bill

• Dental appliances and prostheses that replace teeth (such as dentures or crowns), provided they are supported by a prescription and invoice in the name of the beneficiary or are part of the amount paid to the professional or dental clinic

• Fitting and maintenance of orthodontic appliances, as long as the bill is issued by the dentist

• Education of people with physical or mental disabilities proven by medical report and with payment made to entities dedicated to the disabled

• Hospitalization of elderly people in a geriatric facility, provided that the location complies with Ministry of Health rules and has an operating license granted by municipal, state or federal authorities

• Plastic surgery, restorative or not, with the aim of preventing, maintaining or restoring the patient’s health

• Pacemaker included in hospital or provider bill

• Intraocular lens placed in cataract surgery with bill issued by hospital or doctor

• Blood transfusion with payment made to authorized professionals and companies

• Health plans or benefit providers that perform home health services or emergency pre-hospital care, such as mobile ICUs (Intensive Care Units)

• Payments to doctors and hospitals for services and examinations for in vitro fertilization (IVF), but it is only deductible in the declaration of the woman, who is the patient. The exception is if it appears as a dependent of another declarant

Expenses that cannot be deducted

• Medicines

• vaccines

• Glasses and contact lenses

• Reimbursement paid by health plan or health insurance

• Hospital companion expenses, such as accommodation and transportation

• Accommodation and tickets for medical treatment

• Payments to nurses, massage therapists, nutritionists, social workers and elderly caregivers

• Covid-19 test done in pharmacies or self-test

• Health expenses with people who are not dependent or are not listed as food support

• Silicone prosthesis (only deductible if included in the hospital bill)

• Instrumentation and surgical material (only deductible if included in the hospital bill)

• DNA test to prove paternity

• Collection, selection and storage of stem cells from the umbilical cord

• Hospital stay at home (only deductible if you have a hospital bill)

• Assisted reproduction with “surrogacy”, even with payment to hospitals or doctors

Deductible expenses if they are on the hospital or clinic bill