The unresolved question of medical and pharmaceutical expenses in Personal Income Tax of entrepreneurs and professionals

Abstract

The fact that the doctrine of the Directorate General of Taxes and (in an isolated case) minor case law have said that medical and pharmaceutical expenses are not deductible expenses in the personal income tax base of entrepreneurs or professionals, is due to an analysis of the regulations that is incorrect and biased. This paper reviews the evolution of Personal Income Tax from 1978 to the present day, to reach the opposite conclusion: medical and pharmaceutical expenses should be deductible from the PIT tax base.