- IVA exemption for aesthetic surgery is allowed under specific conditions
- Exemption applies to health services for diagnosis, treatment, and rehabilitation
- Services must be intended for the person and provided by qualified professionals
- Initial guidance from the tax authority in 2005 linked exemption to psychological and physical well-being
- Aesthetic surgery can be exempt if it has a therapeutic purpose, not just cosmetic
- The EU Court and Italian Supreme Court clarified that subjective beliefs of the patient are not enough to determine therapeutic purpose
Source: commercialistatelematico.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
