{"id":9819,"date":"2026-01-09T16:18:55","date_gmt":"2026-01-09T15:18:55","guid":{"rendered":"https:\/\/taxing.it\/?p=9819"},"modified":"2026-03-23T19:57:23","modified_gmt":"2026-03-23T18:57:23","slug":"list-of-personal-deductible-expenses-and-tax-credits-in-the-italian-tax-return","status":"publish","type":"post","link":"https:\/\/taxing.it\/it\/list-of-personal-deductible-expenses-and-tax-credits-in-the-italian-tax-return\/","title":{"rendered":"Elenco delle spese deducibili e dei crediti d'imposta personali nella dichiarazione dei redditi italiana"},"content":{"rendered":"
\n\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

Background<\/h2>

This post deals with deductions and tax credits which are applied after the calculation of taxable income and which are potentially available to all taxpayers. For a listing of .tax deductions and tax credits available generally see this post.\u00a0<\/a> \u00a0<\/p>

General Rules<\/h2>

An Italian resident taxpayer has the right to certain deductions and claim a tax deduction or tax credit for certain expenses and charges incurred in the relevant tax return. Not many of these deductions\/credits may be claimed by non-residents with taxable income in Italy.<\/p>

If the income tax due is less than the total deductions, the taxpayer is not usually entitled to a refund of the excess. It is possible to opt to take certain deduction in the tax year in which they are incurred and in future years – e.g. if you have significant medical expenses in one year and do not have capacity to utilise in the year in which they were incurred.<\/p>

If you are liable to tax under a flat or substitute regime you will likely not be able to benefit from most of these deductions unless you also have income that is liable to standard IRPEF and additional Regional and Municipal Taxes.<\/p>

With the Finance Law 2020 deductions for expenses can only be claimed where\u00a0 payment is made by bank transfer or debit\/credit card.\u00a0 Cash payments no longer qualify.\u00a0 The Law also reduces the certain deductions for taxpayers with income over Euro 120,000 and drops to zero for those with income over Euro 240,000.\u00a0 \u00a0Many of the expenses, building restructuring and some mortgage interest deductions are not impacted by this, but like all the expenses described here may have their own limits and thresholds.<\/p>

Many of the limits and thresholds are set in annual Finance Laws and other legislation, which can be issued during the course of the relevant year of receipt\/payment so will need to be checked as the tax return is prepared.<\/p>

There are some deductions\/tax credits for income on a first home, employment, self employment and pension income which are covered in this post.<\/a>\u00a0 Some of these can be obtained via the payroll if you are working in Italy via an Italian payroll.<\/p>

Medical expenses are can best be claimed by showing your “tessera sanitaria” at the point of purchase (e.g. hospital clinic or pharmacy) and will be available to your tax preparer via the pre-compiled tax return available on the Tax Agency web site.<\/p>

Expenses incurred outside Italy can often be claimed for deduction\/tax credit providing adequate documentary evidence is available and in particular an invoice showing the taxpayer’s name and address and providing payment is not made in cash.<\/p>

Copies of supporting documenting should be collated before a tax return is filed. The Italian tax return filing process does not require that documents are attached to the tax return but this documentation may be required if the Tax Agency ask to see it at a later stage and penalties for late payment and interest will apply if the taxpayer cannot prove that expenses were incurred and deducted according to the rules.<\/p>

This is a general guide and not intended to be an exhaustive list of\u00a0 all deductible items.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

\n\t\t\t\t\t\t\t\t\t

Deductions for dependent family members:<\/h2>

In addition to deducting qualifying expenses incurred on behalf of dependent family members such as a spouse, civil partner, children, grandchildren, parents, etc. there are also \u201cstandard deductions\u201d available for dependent spouses, civil partners and children.<\/p>

A spouse, civil partner or child is considered to be dependent they have taxable income in the year of less than:<\/p>

\u20ac 2,840.51 for a spouse\/civil partner (not legally separated and effectively separated);<\/p>

\u20ac 4,000 for a child (natural, recognized, adopted, entrusted or fostered) under 24, and concern;<\/p>

\u20ac 2,840.51 euros for a child up to\u00a0 24 years and then to 2,840.51 euros for those of older age;<\/p>

The deduction that is available (as a tax credit) is<\/p>