The deadline for submitting the Individual Income Tax return has been extended to May 31, which is good news for those who leave it for the last moments.
Check the list below which expenses may or may not be deducted in the main areas considered by the Federal Revenue so that you can take advantage of all the discounts you are entitled to.
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Health area
In the health area, payments made to:
- health insurance
- doctors
- dentists
- psychologists
- physiotherapists
- speech therapists
- hospitals
In addition, expenses arising from labor examinations, orthopedic devices, orthopedic and dental prostheses and radiological services may also be deducted.
According to lawyer Renato Vilela Faria, managing partner of the tax area at Peixoto & Cury Advogados, in cases where the treatments are carried out with occupational therapists and speech therapists a report is required that justifies the expense, as well as the note Supervisor.
Expenses with:
- companions, including those in a private room that are covered by insurance policies or when reimbursed
- glasses, wheelchair, crutches, silicone prosthesis, botox application
- expenses with a nurse, acupuncture, nutritionist or surgical technician
- Covid-19 tests
- vaccines
- medicines
When we talk about health, we cannot talk about a specific limit for deduction.
education area
Expenses with education are deductible:
early childhood education, including day care centers and preschools (children up to 5 years old), primary education, secondary education and higher education, including undergraduate and graduate courses (master's, doctorate and specialization), professional education, including technical education and technological.
However, the taxpayer should pay attention since they are not deductible:
language courses and sports and cultural activities, pre-university entrance exam courses, expenses with uniforms, school materials and transportation, purchase of laptops and IT accessories. In this area there is a limit, which is R$ 3,561.50 per person, however, the Revenue states that the total expense must be declared, leaving the responsibility of the IR program to make the limitation.
Aesthetics and other health-related areas
According to the Federal Revenue, any and all expenses with medical procedures made in health establishments by a doctor can be used as a deduction.
In aesthetic procedures, there is no single and certain answer whether expenses are deductible or not, since there is divergence.
Procedures performed by nutritionists, social workers, nurses and surgical technicians are not deductible, with the exception that they are previously included in the hospital bill.
Alimony
Those taxpayers who pay child support can use these payments to make rebates on the IR 2022, with no limit being imposed for this.
Other expenses
The taxpayer may declare expenses recorded in his/her cash book for the exercise of self-employed activity provided that these expenses are essential for carrying out the activity, such as rent, water bills, electricity, among others.
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