VAT IN AESTHETIC MEDICINE
Aesthetic Medicine Services: Therapeutic Purpose and VAT Exemption: Regulatory Clarifications and Practical Applications
Session coordinated by the Agorà Legal Office
PLAN
Introduction and rationale of the session
Claudio Plebani
Regulatory landscape prior to Resolution No. 42/E
Martina Bianco
Resolution 42/E: regulatory interpretations and tax law aspects
Giangiacomo D'Angelo
Certification, clinical documentation and tax management of the service
Claudio Plebani
Clinical cases and tax cases: concrete application of the discipline
Professors Giangiacomo D'Angelo, Claudio Plebani, and Martina Bianco
Discussion
DESCRIPTION
Resolution No. 42/E of June 12, 2025, issued by the Revenue Agency, definitively clarified the VAT exemption regime for aesthetic medicine services, overcoming interpretative doubts that arose with Article 4-quater of Legislative Decree 145/2023.
The session, coordinated by the Agorà Legal Office, will offer an in-depth look at the regulatory and case law framework, the documentation and tax obligations of aesthetic physicians, and the practical application of the regulations.
With the contribution of Professor Giangiacomo D'Angelo, Associate Professor of Tax Law at the University of Bologna, and through the analysis of specific clinical and tax cases, operational guidelines will be provided to ensure regulatory compliance and professional protection.
SESSION AVAILABLE IN LIVE STREAMING BY TAX CONSULTANTS
Tax advisors of Agorà 2025 Congress members will be able to participate remotely free of charge. (Standard participation fee: €50.00)
Agorà members and their advisors (as per the documentation shared on July 18, 2025) will be provided with a complete report of the event completely free of charge. If you are interested in joining, click here (you can also request the documentation already available today).