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The Spa treatment of natural persons could be granted social
tax deduction for personal income tax on a portion of the cost of the permit, which
corresponds to the cost of medical services and contains in its
value. As well as the amount of medical services not included in the cost
vouchers, but paid for by the taxpayer at the expense of their funds. Such
explanations are contained in the letter of Department of tax and customs
the policy of the Ministry of Finance of Russia of December 25, 2018 No. 03-04-05/94619.
this is a social deduction may be granted both to natural persons and
his spouse (wife), parents, children under the age of 18 years,
number of adopted wards under the age of 18 years. The specified deduction
is the amount paid by the taxpayer to the tax
period for medical services to healthcare organizations and individual entrepreneurs engaged
health activities (sub. 3 clause 1 of article 219 of the Tax code).
However, the size of the deduction is limited to the amount of 120 thousand rubles, with the exception of
expensive types of treatment (par. 7 clause 2, article 219 of the tax code). Recall that
the above-mentioned list of services is contained in the Government decree
, Russian Federation of 19 March 2001 № 201.
Note that to use the right
on a personal tax deduction, including for treatment, only the residents of the Russian Federation.
the Board said that according to the main directions
budget, tax and customs tariff policy of the Russian Federation
for 2019 and the planning period of 2020 and 2021 years the procedure for obtaining
social deduction will not be changed.
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