Is it possible for the medical invoices to be subject to deduction in the rental income declaration?
I had surgery in a private hospital. It says on the medical invoice that is it exempt from VAT and Corporate tax.
Is it possible to deduct the medical invoice in the rental income declaration?
It is not possible to deduct it.
The Party who prepares the invoice shall be subject to Income Tax or Corporate Tax.
Paragraph 2 of Article 89 of Income Tax Law is submitted below.
Education an health expenses of the taxpayer, their spouse, children and workers who benefit from tax discount due to education and health expenses in accordance with repeating Article 121 can not deduct these expenses from tax base by benefitting from this provision on condition that the expenses do not exceed the 10% of the declared income, are made in Turkey and are authenticated with documents taken from real or legal persons who are subject to INCOME or CORPORATE tax.
Source: İSMMMO
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