Explanations about tax innovations about the deductions submitted by the latest budget law come from the Revenue Agency. Innovations, especially for the re -calculation of expenditure ceilings that exceed 75 thousand euros per year, are also related to the increase in the roof of expenses for the school (primary and secondary) and disabled people.
Income band and deductions for dependent children
Explanations are found in Circular N.6/E. In the first point, the agency clarifies that from January 1, 2025, some boundaries have been introduced to subjects with a total of 75 thousand euros to benefit from IRPEF cuts. The calculation is based on two parameters: the income of the taxpayer and the number of financially dependent children. In essence, more protection for large families or disabled children are envisaged to increase in income, increase in income, maximum wage and deducting costs.
He states that the income of the income of the main house and the relevant annexes is clearly calculated. In addition, health costs for the calculation of the ceiling were excluded from beginners and the amounts deposited to small and medium -sized innovative enterprises.
Furthermore, the risk of mortgage, life or accident insurance awards and the risk of calamical incidents is excluded from the 16-BIt of the TUIR or other regulatory provisions, which are supported in accordance with the accusations made until 31 December 2024 and the crimes that give fixed paid rights (for the contracts stipulated until 31 December 2024).
School expenses and distinctions to help the blind
Other innovations are related to the frequency of kindergarten, the first education cycle and the expenses spent on secondary secondary secondary. The annual amount of costs, which could be deducted from gross tax to 19 percent, was increased up to a maximum of thousand euros. The maximum expenditure roof to apply a deduction until 2024 instead of 800 euro.
The amount of circle deduction provided for the costs made by blind for the care of the dogs increases (slightly) (slightly), from a thousand to 1,100 euros.
Source: Today IT

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