Italian Income Revenue Authority has established with resolution n. 9/E dated 16 February 2010 that the purchase of a wig is included among medical expenses that a person can deduct, if it is necessary to face an aesthetic damage due to a pathology and if it can be a support to a condition of psychological inconvenience in everyday life. In this case a deduction of 19% on wig cost is expected, exhibiting on individual income tax return the invoice of wig purchase and the tax code of the person subject to chemotherapy together with certification of specialist attesting that the patient is having a series of chemotherapy or with medical documentation attesting the therapy.