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detraibili senza prescrizione medica. Le Entrate chiariscono che…","fatture-detraibili-prescrizione-medica-entrate-chiariscono","Con la circolare 19\u002FE del 1 giugno 2012 l’Agenzia delle Entrate chiarisce le modalità per le detrazioni in merito alle prestazioni sanitarie rese alla persona da operatori sanitari senza prescrizione…","\u003Cp>Con la circolare 19\u002FE del 1 giugno 2012 l’Agenzia delle Entrate chiarisce le modalità per le detrazioni in merito alle prestazioni sanitarie rese alla persona da operatori sanitari senza prescrizione medica.\u003C\u002Fp>\u003Cp>La circolare, rispondendo ad una domanda avanzate da alcune associazioni di categoria delle professioni sanitarie, chiarisce che sono consentite le detrazioni fiscali del 19% senza una specifica prescrizione medica quando queste vengono erogate da operatori rientranti nelle professioni sanitarie riabilitative individuate dall’art. 3 del DM 29 marzo 2001 (podologo, fisioterapista, logopedista, ortottista-assistente di oftalmologia, terapista della riabilitazione psichiatrica, terapista occupazionale, educatore professionale).\u003C\u002Fp>\u003Cp>Le Entrate ricordano come con la circolare del “1° luglio 2010, n. 39\u002FE, par. 3.2, confermando precedenti orientamenti di prassi, è stato precisato che le prestazioni sanitarie rese dalle figure professionali individuate dall’articolo 3 del decreto ministeriale 29 marzo 2001, e, in via generale, da personale abilitato dalle autorità competenti in materia sanitaria, rientrano tra le prestazioni sanitarie detraibili di cui all’articolo 15, comma 1, lettera c), del TUIR, purché prescritte da un medico”.\u003C\u002Fp>\u003Cp>Successivamente, chiarisce le Entrate, il Ministero della Salute di concerto con il decreto del Ministro dell’economia e delle finanze del 17 maggio 2002 ha deciso di non prevedere più l’obbligo della prescrizione medica ai fini dell’esenzione dall’imposta sul valore aggiunto ma per le professioni individuate dall’art.3 del DM 29 marzo 2001.\u003C\u002Fp>\u003Cp>\u003Cstrong>Sull’argomento leggi anche\u003C\u002Fstrong>: \u003C\u002Fp>\u003Cp>[16\u002F05\u002F2012] \u003Ca href=\"\u002Farticoli\u002Fentrate-paziente-puo-detrarre-fattura-dell-odontotecnico\">Per le Entrate il paziente può detrarre la fattura dell’odontotecnico senza prescrizione, per la CAO assolutamente no. Polemica per un articolo sul Corriere della Sera\u003C\u002Fa>\u003C\u002Fp>\u003Ctable>\u003Ctbody>\u003Ctr>\u003Ctd>\u003Cp>[21\u002F05\u002F2012] \u003Ca href=\"\u002Farticoli\u002Ffattura-dell-odontotecnico-paziente-antlo-concorda-cao\">Sulla fattura dell’odontotecnico al paziente l’ANTLO concorda con la CAO sulla prescrizione ma dice: il paziente sarebbe più tutelato con la fattura disgiunta\u003C\u002Fa>\u003C\u002Fp>\u003C\u002Ftd>\u003C\u002Ftr>\u003C\u002Ftbody>\u003C\u002Ftable>","cc9d7d14-397a-472c-b99c-11c5993f28cd","published","public","2012-06-04T00:00:00+00:00","2026-08-07T09:29:00.548846+00:00","'1':14B,45C,145C,203C '15':201C '16\u002F05\u002F2012':273C '17':234C '19':95C '19\u002Fe':12B,43C '2001':120C,177C,268C '2002':236C '2010':147C '2012':16B,47C '21\u002F05\u002F2012':300C '29':118C,175C,266C '3':115C,171C '3.2':151C '39\u002Fe':149C 'abilit':184C 'agenz':18B,49C 'aggiunt':256C 'alcun':80C 'antlo':308C 'argoment':270C 'art':114C 'art.3':263C 'articol':170C,200C,295C 'assistent':126C 'assoc':81C 'assolut':290C 'autor':186C 'avanz':78C 'cao':289C,312C 'categor':83C 'chiar':8A,21B,52C,87C,214C 'circol':11B,42C,73C,143C 'comm':202C 'competent':187C 'concert':222C 'concord':309C 'conferm':152C 'consent':90C 'corr':297C 'decis':238C 'decret':173C,225C 'detraibil':2A,196C 'detrarr':280C 'detrazion':26B,57C,92C 'dic':316C 'disgiunt':325C 'dm':117C,265C 'domand':77C 'econom':229C 'educ':135C 'entrat':7A,20B,51C,138C,216C,276C 'erog':104C 'esenzion':251C 'è':157C 'fattur':1A,282C,302C,324C 'figur':166C 'fin':249C 'finanz':232C 'fiscal':93C 'fisioterap':122C 'general':181C 'giugn':15B,46C 'impost':253C 'individu':112C,168C,261C 'legg':271C 'letter':204C 'logoped':123C 'lugl':146C 'magg':235C 'marz':119C,176C,267C 'mater':189C 'medic':5A,71C,100C,212C,247C 'mer':28B,59C 'minister':218C 'ministerial':174C 'ministr':227C 'modal':23B,54C 'n':148C 'no':291C 'obblig':244C 'occupazional':134C 'odontotecn':284C,304C 'oftalmolog':128C 'oper':36B,67C,106C 'orient':154C 'ortott':125C 'ortottista-assistent':124C 'par':150C 'pazient':278C,306C,318C 'person':34B,65C 'personal':183C 'più':242C 'podolog':121C 'polem':292C 'prass':156C 'precedent':153C 'precis':159C 'prescritt':209C 'prescrizion':4A,39B,70C,99C,246C,286C,314C 'prestazion':30B,61C,162C,194C 'preved':241C 'profession':85C,109C,260C 'professional':136C,167C 'psichiatr':132C 'purc':208C 'può':279C 'quand':101C 'res':32B,63C,164C 'riabilit':111C,131C 'ricord':139C 'rientr':191C 'rientrant':107C 'rispond':74C 'sal':220C 'sanitar':31B,37B,62C,68C,86C,110C,163C,190C,195C 'senz':3A,38B,69C,96C,285C 'ser':299C 'specif':98C 'stat':158C 'success':213C 'terap':129C,133C 'tuir':207C 'tutel':321C 'valor':255C 'veng':103C 'via':180C",[],2356,[],[228],{"categories":229,"category_id":20},{"name":21,"path":22,"slug":22},{"bio":231,"title":8,"last_name":8,"avatar_url":8,"first_name":232,"is_organization":9},"Notizie e aggiornamenti dal mondo dell'odontoiatria.","Redazione ilDentale",[234,244,254],{"id":235,"title":236,"slug":237,"category_prefix":22,"excerpt":238,"cover_image_url":8,"access_level":220,"published_at":239,"article_categories":240,"authors":243},"b25a1b1b-5941-4e73-857d-75a4bed2f99e","Al via la terza edizione del Master in “Sviluppo della salute del cavo orale nelle comunità svantaggiate e nei Paesi in via di sviluppo”","via-terza-edizione-master-sviluppo-salute-cavo-orale","Sono disponibili ancora qualche posto per la terza edizione del Master di primo livello in “Sviluppo della salute del cavo orale nelle comunità svantaggiate e nei Paesi in via di sviluppo. Il Master…","2009-10-23T00:00:00+00:00",[241],{"categories":242,"category_id":20},{"name":21,"path":22,"slug":22},{"title":8,"last_name":8,"first_name":232},{"id":245,"title":246,"slug":247,"category_prefix":22,"excerpt":248,"cover_image_url":8,"access_level":220,"published_at":249,"article_categories":250,"authors":253},"d46f103e-bad1-480f-ab38-bb97eb4582f8","Pubblicità sanitaria: come comportarsi","pubblicita-sanitaria-comportarsi","L'avv. Silvia Stefanelli spiega la normativa sulla pubblicità sanitaria. Un video corso utile per capire come comportarsi su di una materia non ancora compresa fino in fondo dai professionisti sia in…","2008-11-16T00:00:00+00:00",[251],{"categories":252,"category_id":20},{"name":21,"path":22,"slug":22},{"title":8,"last_name":8,"first_name":232},{"id":255,"title":256,"slug":257,"category_prefix":22,"excerpt":258,"cover_image_url":8,"access_level":220,"published_at":259,"article_categories":260,"authors":263},"df38f461-fa94-491f-b315-4faa5387c778","Videointervista al prof. 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