The answer is yes: the Inland Revenue has stated that
"prostheses and aids for permanent functional impairment" are subject to a reduced 4% VAT instead of 22%. These aids include incontinence diapers and bed wetting mats.

In order to take advantage of the reduced tax-rate, you must provide the retailer with the following documentation before the purchase:

• the prescription by the specialist doctor of the local health authority (ASL), which shows the functional link between incontinence and the aid (diapers and/or bed wetting mats).
• The certificate, issued by the local health authority, certifying the existence of one of the functional and permanent disabilities among the four permitted forms (motor, visual, auditory or language impairment).

In addition to the VAT concession, the purchase of incontinence aids is similar to medical expenses, so you can obtain a 19% deduction on your Personal income tax by presenting the tax receipt issued by the retailer, which shows the description of the medical device purchased and the person who incurred the expense, together with the certificate of conformity printed on the package.
These expenses should then be declared as a deductible expense on the 730 or Unico (Income tax forms).