Anatomical insoles fall under the category of Class 1 Medical Devices when correctly classified by the manufacturer, if they comply with European regulations (EU Regulation 2017/745) and bear the CE marking. These supports can play a crucial role in improving the health of the musculoskeletal system and are therefore tax-deductible in the income tax return.
Not all anatomical insoles are Class 1 Medical Devices: it is important to carefully choose the best product to benefit from the available tax deductions.
How does the insole deduction work and what documents are needed to request it? Let’s find out why anatomical insoles are considered Class 1 Medical Devices when they meet regulatory requirements, and especially how to obtain the 730 insole deduction.
Why anatomical insoles are considered Class 1 Medical Devices and what it means
Before analyzing the details regarding the insole purchase deduction, it is important to understand why these products fall into the Class 1 Medical Devices category. This category includes all products:
- intended to intervene on the body's biomechanical functions;
- non-invasive and non-implantable;
- designed to support or correct physiological functions.
Anatomical insoles are tools designed to modify, correct, or adapt the function of the foot. They fall into the Class 1 Medical Devices category because they help to:
- redistribute loads during walking;
- reduce overload on joints and muscles;
- promote a more correct posture.
As recognized Medical Devices, it is possible to request the tax deduction for insoles by presenting the purchase as a healthcare expense, provided the request is properly documented: let’s see how to do this.
Insole deduction: opportunities and how to request it
Purchasing anatomical insoles allows you to benefit from a 19% insole deduction with form 730. A portion of the costs incurred is therefore refunded through the 730 form or other income tax returns. It is possible to access the insole deduction with form 730 provided that:
- the insoles are indeed Class 1 Medical Devices, presenting the prescription or DDT/CE label certifying their classification;
- you have the detailed receipt or invoice indicating important information such as the nature of the product, the buyer’s tax code, and the device’s CE identification code;
- the expense is entered in the “Charges and expenses” section as a healthcare expense.
To summarize: it is possible to request the 730 deduction for insoles, equal to 19% of the deductible amount. Alternatively, the tax deduction for insoles can also be requested through:
- Personal Income Tax Return (Modello Redditi PF), for those who do not file form 730;
- comprehensive income tax return, deducting the expense if you do not have a tax substitute.
In all cases, the fundamental rule is that the expense must be healthcare-related and properly documented.
Not all anatomical insoles are deductible, as not all are classified as Class 1 Medical Devices. For the health of your legs, feet, and entire body, choose excellent solutions that will allow you to access the insole deduction. Consider all the footwear models with integrated insoles offered by Gelattto: Woodstock, Gelax, Baci, Go, Sole Mio, Gelato, Stile Unico.