Mattress widht Medical Health Product
These certified products have the extraordinary property of mitigating, preventing or controlling a temporary or permanent physical problem. Anti-decubitus mattresses obviously fall into this category.
Tax breaks and deductions
Class 1 medical mattresses enjoy special tax breaks and can benefit from deductions from 730 or in any case from the tax return. To join this initiative, invoices for the products purchased and a written declaration from a doctor certifying the need to use that product for medical or therapeutic purposes are sufficient.
A product is certified as a CE Class 1 Medical Device when it complies with all the necessary requirements established by the Ministry of Health. In particular, all the raw materials used for production are subjected to numerous and rigid laboratory tests to verify their quality and the entire production process must be registered until the CE marking is obtained. Only after all the requirements have been verified are the mattresses classified as anti-decubitus mattresses and the pillows as cervical care devices, both certified as Class 1 Medical Devices.
You can benefit from the 4% VAT or the 19% refund in your tax return
19% tax deduction as a Medical Device
By purchasing the mattress as a Medical Device it is possible to request a 19% tax deduction on 730 as healthcare expenses (based on the tax legislation in force on the subject, art.15 letter c of Presidential Decree 917/86). To take advantage of this discount you must:
- Request an invoice when ordering, entering your tax code;
- Keep the purchase invoice for the mattress and present it in your tax return together with other medical expenses.
VAT reduced at 4% when purchasing a Medical Device
In addition to the deduction, some categories are also entitled to a reduced VAT rate of 4% on the purchase of a mattress or pillow certified as a Medical Device:
- Disabled people recognized by the Medical Commission established pursuant to art. 4 of law 104/92.