Contributions to agricultural pharmacies for telemedicine, the executive decree published in the Official Journal


Rome, December 17 – “Those who live in a small town will be able to do some exams and screenings more easily. “Bringing health closer to the citizens means building a stronger health service.”. did the Minister of Health Roberto Speranza (in the picture) the day after its adoption, on November 2, he commented on the executive decree on the criteria and methods of attributing the contribution, in the form of a tax deduction, to small town pharmacies with less than three thousand inhabitants in order to facilitate – through the purchase or rental of specific equipment, devices and equipment – access to telemedicine services by citizens. The forecast was financed with EUR 10,715 million, published in Government Gazette no. 297 of last December 15th.

The grant (paid for the year 2021 in the form, remember again, tax credit) can only be accessed by pharmacies operating in municipalities or residential centers with less than 3,000 inhabitants, up to a maximum of 3,000 euros for each beneficiary, at 50 percent of eligible costs within the limit of available resources (the aforementioned € 10.715 million for the year 2021).
The grant may be claimed for expenditure incurred until 31 December 2021 on the purchase and rental of equipment for the non-invasive measurement of blood pressure, pulmonary capacity by self-spirometry, oxygen saturation and cardiac activity in conjunction with accredited . from the Regions, but also with devices that allow the performance of electrocardiograms by telecardiological method in relation to cardiology centers, always accredited by the Regions
In order to recognize the contribution, the interested pharmacies must submit, from the day after the publication until December 31, 2021 (so there are two weeks left), a special application to the Ministry of Health, exclusively electronically, declaring possession of the requirements. and a list of expenses incurred in 2021 in connection with the purchase or rental of equipment, indicating the unique identifier assigned by the exchange system as well as the XML files of the relevant electronic invoices obtained in accordance with the article. 1 of the legislative decree of 5 August 2015, no. 127, or the pdf files of the copy of the proportional invoices issued by the suppliers where the latter are exempted from the obligation of electronic invoicing.


The application must also state the amount of the tax deduction theoretically due, together with the statement that the purchase or rent, which is the subject of the invoice, for which the benefit provided by the decree is claimed, is related to the necessary equipment to provide telemedicine services. The tax credit is recognized by the Ministry of Health according to the chronological order of submission of applications, through the health card system and until the available resources are exhausted.
The Ministry of Health, after the appropriate checks, registers the individual support and notifies the beneficiary, through the system of health cards, the amount of tax credit due or any failure to accept the request for assistance.
The tax credit can only be used for offsetting, starting on the 15th day of the month following that in which the beneficiary was notified of his recognition.
credit from the Ministry of Health and does not contribute to the creation of income for the purposes of income taxation and the tax base of the regional productive activity tax.

Appropriate controls and inspections are provided, even on a sample basis, for the accuracy of the statements made with the purchase or rental. If the Revenue Agency, in the context of its regular audit activity, finds unjustified use, in whole or in part, of the tax deduction, it will inform the Ministry of Health, which will proceed with the recovery of the allowance.

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