In Russia, there is a tendency for the population to spend more on drugs and medical services. Over the past year, such expenditures amounted to more than 940 billion rubles. And most citizens still don't know that the money paid for medicines and expensive treatment can be partially refunded by taking advantage of the tax deduction for treatment.
Tax deduction for treatment or how to get back some of the money spent on medicines or medical services
In fact, the state can return money to you from the personal income tax (PIT) paid by you. This rule is enshrined in Art. 219 of the Tax Code of the Russian Federation. There is a certain list of medicines and medical services for which such a deduction is provided (in accordance with the Decree No. 201 of 19.03.2001 "On approval of lists of medical services and expensive types of treatment in medical institutions of the Russian Federation, medicines, the amount of payment for which for the taxpayer's own funds account is taken into account when determining the amount of social tax deduction ").
Under this Resolution, payments are subject to:
- spending on your own treatment, treatment of your spouse, parents, children under the age of 18 in medical institutions in Russia licensed to carry out medical activities. Only those services that are specified in the Resolution are subject to payments;
- insurance premiums to insurance organizations (only those that have a license to conduct the relevant type of activity) under contracts of voluntary personal insurance of a citizen, insurance contracts for a spouse, parents and (or) their children under the age of 18;
- spending on medicines (as prescribed by the attending physician) purchased by a citizen at his own expense for the treatment of himself, his spouse, parents and (or) children under 18 years of age. Payments are made only for the purchase of medicines specified in the Resolution.
It should be borne in mind that only the amount that you gave to the state in the form of personal income tax is subject to return, and even if the amount declared for deduction turns out to be more, it will not be possible to return it in full. In addition, the refund amount should not exceed 13% of the cost of paid drugs (and no more than 15.6 thousand rubles). This is due to the limitation on the maximum amount of reduction of the tax base - 120 thousand rubles (13% of 120 thousand = 15.6 thousand rubles). In case of payment for medical services, the limit of 120 thousand rubles is not taken into account.
The important thing is the return period - up to 3 years. To calculate the amount of deduction, the personal income tax that was paid in the same year in which the person was treated will be used.
The main documents that will be required for registration are:
- 3-NDFL declaration;
- an agreement with a medical institution;
- certificate of payment for medical services;
- documents confirming your expenses;
- documents confirming the paid income tax (certificate 2-NDFL).
Please note that due to the fact that the pension is not taxed, pensioners have a limited opportunity to return the money spent on treatment. However, it is possible! For example, if a pensioner has income from renting an apartment or received income by selling some of his property. The return conditions also apply to working pensioners (it is from the salary that personal income tax will be withheld).
