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TRATTAMENTO AI FINI IVA DELLE PRESTAZIONI DI CHIRURGIA E MEDICINA ESTETICA


Con Risoluzione n. 42/E del 12 giugno l'Agenzia delle Entrate fornisce chiarimenti, alla luce delle novità introdotte dall?"articolo 4-quater del Dl n. 145/2023, in merito al trattamento Iva previsto per le prestazioni di chirurgia e medicina estetica. L'Agenzia precisa che, in assenza dello scopo terapeutico comprovato, in ipotesi di chirurgia estetica, da “apposita attestazione medica” e, in caso di medicina estetica, da idonea documentazione o anche da “apposita attestazione medica”, le relative prestazioni non possono quindi rientrare nel regime di esenzione Iva e sono assoggettate a regime Iva ordinario. Relativamente al soggetto deputato al rilascio della “apposita attestazione medica”, considerato che manca un?"esplicita limitazione, da parte del legislatore, dei professionisti abilitati al rilascio della certificazione, l'Agenzia Entrate ritiene che non sia possibile escludere a priori che possa essere lo stesso chirurgo (o medico) estetico che esegue l?"intervento o trattamento estetico. Pertanto, fatte salve diverse valutazioni del Ministero della Salute, la predetta finalità terapeutica può essere attestata da qualunque medico, compreso il medico che effettua la prestazione di medicina o chirurgia estetica, fermo restando che: dall?"attestazione deve in ogni caso emergere il collegamento tra la patologia del paziente e la prestazione di chirurgia estetica (o di medicina estetica), quale rimedio terapeutico e/o diagnostico raccomandato; la stessa attestazione deve essere antecedente alla data dell?"intervento di chirurgia estetica (o di medicina estetica). Fonte: https://www.agenziaentrate.gov.it
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