In an interview for Jornal Nacional, by TV Globo, also reported on G1, our lawyer Patrícia Villalba, specialized in Tax Law, talked about the deduction of the value of the Covid test from the Income Tax, whose period for submission begins on March 1st.
The article points out that Covid tests performed in hospitals, laboratories, and clinics in 2021 can be declared as health expenses and deducted from the income tax. However, she notes that the tests performed in pharmacies are not contemplated by this rule of the tax legislation. As Patrícia explains, the income tax legislation, in its Article 73, only allows the deduction as to hospitals, laboratories, and clinics. Therefore, tests and pharmacy purchases, as well as drugs, are not deductible.
Read the article and watch the video at the link: https://g1.globo.com/jornal-nacional/noticia/2022/02/03/testes-de-covid-podem-ser-deduzidos-do-imposto-de-renda.ghtml