For the types of users listed below, we recommend the use of anti-decubit us Medical Device products:
The products marked with the DM denomination are medical devices according to Directive 93/42 / EEC: as such they are considered “tools used by humans for the purpose of prevention … or mitigation of a disease” (Legislative Decree 24.02.1997). These products are marked with a special label that identifies the name of the product, the manufacturer, the registration number with the Ministry of Health and the CE marking as well as the serial number. Based on art. 15 paragraph 1 letter C of the TUIR, medical device products have the possibility of being deducted as medical expenses to the extent of 19% of the value for those entitled. To take advantage of the deduction, a medical prescription is needed certifying the pathology for which the purchase of the Medical Device is necessary. The sales documentation should indicate the product name, the ministry authorization number and the serial number. This document, together with the medical prescription, must be kept with the tax return for at least 5 years by the end user.