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24 августа 2020
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№199, август 2020
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Как получить налоговый вычет за ЛС, не имея рецепта: поясняет налоговая служба
Федеральная налоговая служба дала разъяснения о правилах получения налогового вычета по налогу на доходы физических лиц в размере стоимости лекарственных препаратов для медицинского применения. Ведомство пояснило, в каких случаях компенсацию можно получить, не предоставляя рецепт на лекарство. Соответствующее информационное письмо от 17.08.2020 № СД-4-11/13227 опубликовано 18 августа на сайте ФНС.
Напомним, что, согласно 219‑й статье Налогового кодекса, пациенты могут получить социальный налоговый вычет — 13 % от стоимости лекарственных препаратов, приобретенных за свои деньги, если они назначены лечащим врачом. При этом сумма, потраченная на лекарства, не должна превышать 120 тысяч рублей за налоговый период.
Для получения компенсации необходимо предоставить документы, подтверждающие назначение лечащим врачом приобретенных за свой счет ЛС. В частности — рецепт на лекарственные препараты.
ФНС отмечает, что налоговый вычет можно получить и без рецепта — при оказании медицинской помощи в условиях стационара. Причина заключается в том, что подобное назначение может проходить без оформления рецепта. В этом случае вместо рецепта для подтверждения фактических расходов на приобретение ЛС можно предоставить сведения из медицинской документации пациента.
Напомним, что ранее налоговый вычет можно было получить только за ЛС, входящие в специальный перечень. Однако в конце мая прошлого года был принят закон, который разрешил получать компенсацию за абсолютно любые препараты, назначенные врачом.
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