Agenzia delle Entrate clarifies healthcare reimbursement reporting

The Italian Revenue Agency (Agenzia delle Entrate) has clarified the reporting requirements for bilateral category entities regarding healthcare expense reimbursements. In response to a specific inquiry, the Agency stated that such entities are not required to communicate data related to reimbursed medical expenses to the tax administration if the contributions financing these services do not provide tax benefits.

The decision rests on the tax treatment of the contributions rather than the bilateral nature of the entity itself. In the case reviewed, employer contributions were considered part of the worker's taxable income, while worker contributions were not deductible for personal income tax (Irpef) purposes. Consequently, the entity is not subject to the communication obligations established by Law no. 413 of December 30, 1991, which typically requires the transmission of data to facilitate pre-filled tax returns and audits of deductible expenses.