MEDICAL DEVICES

For the types of users listed below, we recommend the use of anti-decubit us Medical Device products:

  • Self-sufficient people with reduced mobility;
  • Subjects bedridden for long periods and/or continuously;
  • Persons with reduced mobility who require scheduled postural changes to be carried out with the assistance of a specialized or  duly trained personnel;
  • Subjects suffering from chronic or acute non-degenerative diseases of
    the musculoskeletal system.

The products marked with the DM denomination are medical devices according to Directive 93/42 / EEC: as such they are considered “tools used by humans for the purpose of prevention … or mitigation of a disease” (Legislative Decree 24.02.1997). These products are  marked with a special label that identifies the name of the product, the manufacturer, the registration number with the Ministry of  Health and the CE marking as well as the serial number. Based on art. 15 paragraph 1 letter C of the TUIR, medical device products  have the possibility of being deducted as medical expenses to the extent of 19% of the value for those entitled. To take advantage of the  deduction, a medical prescription is needed certifying the pathology for which the purchase of the Medical Device is necessary. The  sales documentation should indicate the product name, the ministry authorization number and the serial number. This document,  together with the medical prescription, must be kept with the tax return for at least 5 years by the end user.