Income

    Model CU issued by employers or pension institutions. (also for income from layoffs, unemployment, accidents, mobility, etc.) Income from the rental of buildings (deliver a copy of the contract and receipts for the rents received) Income received for occasional or coordinated project collaborations. Dividends and share transfers. (declaratory regime). Compensation deriving from the activity of private lessons and tutoring. Other income received not listed in the previous points.

Deductible and deductible expenses

    Receipts of INPS payments paid in 2022.Receipts from life/accident insurance (insurance involving the risk of death or permanent disability of not less than 5% or a limit of €1,291 for insurance involving the risk of non-self-sufficiency), pension funds (maximum deduction for 2022 equal to € 5,164.57) and the Inail housewives policy paid in 2022.Receipts for insurance premiums for disaster risk Received for the redemption of periods not covered by contributions

Deductible medical expenses

    Ticket for hospital visits and examinations, specialist, general, sporting visits and for driving licenses and for dental expenses. Expenses for glasses, lenses, various orthopedic products and prostheses, etc. (a medical prescription and the relative invoice, receipt or nominative receipt are required) Expenses for means necessary for the mobility of subjects with mobility difficulties (the expense invoice and the certification of recognition of the disability are required). Tax receipts for the purchase of prescription drugs . Tax receipts relating to the purchase of over-the-counter medicines. (the relevant self-certification is required). Fees paid to paramedical personnel for specific assistance. Expenses incurred for interpreting services for recognized deaf-mute individuals Expenses incurred in favor of individuals affected by specific learning disabilities (DSA).

Education expenses, kindergarten attendance, redemptions

    received fees from nursery schools (children aged between 3 and 5), 1st cycle schools (primary and lower secondary schools) including canteen expenses. received fees for secondary school attendance degree (high schools, professional schools, etc.) referable to public and/or private institutions, Italian or foreign. receipt of fees for University attendance. Redemption of degree years of dependent family members. Receipts of fees for attendance at nursery schools. music conservatories, higher education institutions in art, music and dance (AFAM), music schools registered in the regional registers as well as choirs, bands and music schools recognized by a Public Administration

Property charges

    Receipts of mortgage loans and loans for renovations. Documentation relating to expenses incurred for which the deduction of 50-65-75-90-110% is due. (renovations, energy saving, anti-seismic, purchase of furniture, purchase of garages, purchase of properties, renovation of building facades, energy requalification, anti-seismic, photovoltaic, columns, elimination of architectural barriers). carried out on the common areas of the condominium Rent receipts for tax deductions for the rental of real estate units to be used as primary residences. Expenses for rent incurred by off-site university students and for hospitality contracts. Lease contracts for land held by direct farmers and professional agricultural entrepreneurs and related payment receipts. Expenses incurred for real estate brokerage. Documentation relating to the tax credit for the purchase of a first home for under 36s with an ISEE of less than 40,000 euros (art. 64 paragraphs 6-11 of Legislative Decree 73/2021); Documentation concerning the tax credit for the purchase and installation of filtering systems and qualitative improvement of water intended for human consumption (art. 1 paragraphs 1087-1089 of Law 178/2020);

Other Deductible / Tax Deductible Charges

    Expenses for the purchase of public transport season tickets. Expenses for sporting activities practiced by children. Payments to non-profit organizations and associations. Payments to sports and amateur associations. Payments to recognized religious institutions. (traceability of payment required) Disbursements in support of "Bonus Art" culture Periodic allowance paid to the spouse (with the exclusion of the child maintenance fee). Contributions paid in 2022 for domestic servants, family and personal services workers, domestic help for family members self-sufficient.Funeral expenses. (since 2015 also incurred for people other than family members) Veterinary expenses incurred for pets. Deduction for the security and defense sector


New 2022

    20% deduction for rents to young people up to the age of 31 for properties to be used as their own residence; 65% social bonus tax credit; Tax credit for adapted physical activity Tax credit for energy accumulation from renewable sources Tax credit 30% tax for donations to ITS Academy foundations Tax credit for environmental remediation



Attention: please note that from 2020 most of the expenses to be deducted in Unico/730 must be paid with instruments other than cash, under penalty of losing the tax deduction.

 

 

General warnings:

    Please note that medical expenses must exceed at least the amount of € 129.11 to take advantage of the deduction. The deadline for payment of the balance and the first tax advance (Single model) is 30 June 2023. Although this list includes the most common cases, it does not list all the deductions and deductions provided for by law. From the 2014 tax year, healthcare contributions paid with motor liability policies are no longer deductible.





Please note that this list, while including the most common cases, does not

lists all the deductions and deductions provided for by law.


Revision dated 01/03/2023




Entrust the compilation of your

model 730/Unique

to our studio


You will be able to deliver your documents by appointment, avoiding wasted time and you will benefit from qualified advice from professionals registered in the relevant professional order.

 


We kindly ask you to bring forward as soon as possible the delivery of the 2022 documentation that you already have (such as medical and veterinary expenses, rental contracts and receipts for collected fees, school fees, transport receipts, work documentation, building deductions, donations, etc. ) and to integrate the rest of the documentation as soon as received (CU for employment, insurance receipts/pension funds).

 

For the delivery of the documentation, it is advisable to make an appointment by calling 0171-21.40.59 or by sending an email to: segreteria@studiolamberti.com


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