Costs associated with the purchase of a computer, tablet or smartwatch for a disabled child can be classified as expenses for rehabilitation purposes and deducted from personal income tax. This relief can be enjoyed by parents who show that the purchase of these devices helps to facilitate the performance of the life activities of their disabled child. We learn about it from one of the latest tax rulings.
The National Tax Information Director received an application for an individual interpretation of tax law on personal income tax in the field of rehabilitation relief. The taxpayer who made the application has a son who has been declared disabled on the basis of a disability ruling.
The basis for ruling on disability for his son was to have insulin-dependent diabetes (type 1). The woman pointed out in her application that the son is an underage dependant.
The rapporteur stressed that the diabetes of the son is characterised by a very high variation in glycemia, which leads to rapid hyper- and hypoglycemia, which is particularly dangerous because it impairs the nervous system and in extreme cases may even lead to death.
Therefore, the woman made the purchase third electronic equipment i.e. computer, tablet and smart watch. Purchased devices with special software and applications installed on them would facilitate control of the child's illness and facilitate his life. The taxpayer mentioned that she documented purchases with invoices issued on one My parents. It should also be indicated that these expenditures were not reimbursed by the National Health Fund and other funds provided for persons with disabilities.
The woman justified the purchase of a computer, among others, by the installation of software to support the insulin pump and the maintenance of the continuous monitoring of glycemia, which is used by her son to treat diabetes.
The tablet, thanks to the exchanger calculator and the diabetes control log, diet and physical activity, would help to achieve good therapeutic results in the treatment of diabetes, which is only possible if the insulin dose is correctly calculated, which depends on the precise calculation of the number of exchangers.
On the other hand, the watch will be a receiver for the transmitter installed on the glycemic measurement sensor. As a result, the son of a tax collector will be directly on the watch to measure the glycemia at a frequency 5-a few minutes, which will then also be shared on the parents' phones.
The use of the watch will allow you to monitor the level of glycemia at any time so that you can react quickly.
According to the applicant, the purchase of the above-mentioned electronic devices can be deducted from income, as expenses incurred for rehabilitation purposes and related to the facilitation of life activities, since these equipment with installed software and applications are distinguished by individual characteristics and will be specifically adapted to the disability associated with diabetes type 1.
The Director of the CIS agreed, indicating that each expenditure must be considered individually and for a specific taxpayer who intends to benefit from the deduction.
According to the Director of KIS, it should be stressed that the term ‘individual equipment, equipment and technical tools necessary for rehabilitation’ means that the legislator only includes equipment, equipment and technical tools having the characteristics of equipment, equipment and individual tools necessary for the rehabilitation of a disabled person and facilitating the performance of life activities which are hampered by disability.
This means that such equipment must have certain characteristics.
The Director of KIS stressed that it would help to assess the suitability of this equipment in rehabilitation to rely on the medical certificate issued by a physician specialist according to the health status of a particular person with disabilities and the needs of individual rehabilitation.
On the other hand, the applicant’s son was considered disabled due to insulin-dependent diabetes. He is a minor and remains dependent on his parents and does not obtain taxable income.
Therefore, the Director of KIS indicated that, in the light of the above, the equipment purchased would be a tool for helping and facilitating the life of a sick child.
According to the Director of KIS, expenses incurred for the purchase of a computer, tablet and smartwatch for the needs of a disabled child can be classified as expenses for rehabilitation purposes and can therefore be deducted from personal income tax. However, it should be remembered that the relief is individual and depends on the health status of the individual disabled person and his/her rehabilitation needs.
On the basis of an individual interpretation by the Director of National Tax Information , reference no. 0112-KDIL2-1.4011.161.2019.1.AK
Author: Paweł Boś
Junior Tax Consultant, related to Russell Bedford Poland 2018. Author of numerous articles on legal and tax matters, published in the industry press. Law student at Leon Kozminski Academy in Warsaw.