It’s time to tax declaration which for some families also means the possibility of benefiting from some bonuses that can only be “requested” through the 730/2024 form or the PF Income model.
The discounts for familiesin fact, they can be divided into two different sets: on the one hand there are the bonuses for which you can apply directly through the procedure communicated by the provider, on the other those that reduce the Irpef due by individual taxpayers and which must be indicated as such in the tax return.
With the start of the 2024 campaign, with the pre-compiled form already available and sending scheduled for May 20th, it is important to clarify what are the most important family bonuses among those recognized in the form of a deduction, thus allowing you to receive a refund of the tax paid last year.
If on the one hand there are single allowance, inclusion allowance, purchasing card and many others, on this we find equally important measures, so much so that they allow a family to recover a large part of the tax paid.
Bonus for the family on tax returns
Deductions for dependent family members
Usually the deductions for dependent family members they are applied directly by the employer, as a withholding agent, on the pay slip. However, where this is not the case, information which is easily recoverable from a careful reading of the latest Single Certification, can be recovered when filing the tax return, so as to receive a reimbursement by the Revenue Agency.
The deductions for family dependents are applied to those people who in the tax period under consideration do not have a total income exceeding 2,840.51 eurosa threshold which in the case of children aged no more than 24 years is equal to 4,000 euros.
Deductions for dependent family members can be enjoyed for:
- spouse;
- children over the age of 21;
- parents;
- brothers and sisters;
- fathers-in-law, daughters-in-law, sons-in-law;
- adopters.
However, while for deductions in favor of spouse and children it is sufficient that these subjects are fiscally dependent, even if cohabiting or residing abroad, in the case of other family members, cohabitation with the taxpayer is required, or that they receive maintenance allowances from him not resulting from a provision of the judicial authority.
The extent of the deductions depends on a series of factors, such as the family relationship (or affinity) and the income received. The theoretical maximum values are 800 euros for the spouse, 950 euros for the son and 750 euros for other family members.
However, the calculation of how much you actually owe is much more complex, as you can learn more in our guide article.
Nursery bonus
The nursery bonus is divided into two parts:
- on the one hand we have direct reimbursement to families which in the best case scenario (for those with an ISEE of less than 25 thousand euros) is equal to 3,000 euros the year, 272.72 euros for 11 months’ salary;
- on the other the deduction equal to 19% of the expenses incurred for attending nursery school, up to a maximum of 632 euros. They can therefore be recovered approximately 120 euros per child.
It is important to clarify that you can benefit from one or the other: there is therefore no possibility of benefiting from both the nursery bonus and the deduction, not even on that part of the expense that has not been reimbursed. Therefore, anyone who finds themselves choosing between one benefit and the other should obviously prefer direct reimbursement from INPS.
School fee deductions
In addition to nursery schools, there are also deductions for children nursery, primary and secondary school students (I and II grade). The deduction is always 19% and is based on a maximum amount of 800 euros for each student: for each child, therefore, they can be recovered exactly 152 euros.
The costs that can be deducted include those incurred for:
- registration and attendance fee;
- expenses relating to the school canteen service;
- voluntary contributions and liberal donations;
- before and after school;
- school trips;
- contributions for the expansion of the training offer;
- meal assistance.
They are not deductibleinstead, the costs incurred for the purchase of textbooks and other school materials.
The situation is different with regards to students of public universities: for them the 19% deduction has no amount limits. It is therefore due on the total expenses incurred. For example, on 4,000 euros of tuition, 760 euros are recovered per year. As regards the Private universities, however, the threshold is set by the Ministry of the University and varies based on the address and the area in which it is located. The amount is therefore variable: the maximum value is 3,900 euros (for universities in the medical area in Northern Italy).
In the case of off-site university students it is also possible to deduct rent expenses: the deduction is 19% up to a maximum of 2,633 euros.
Children’s gym deduction
The Irpef discount that can be requested when filing your tax return also applies to the expenses incurred for registration and attendance at sports courses held by sports associations, gyms, swimming pools, as well as other sports facilities and facilities intended for amateur sports practice, of children aged between 5 and 18 years old.
The deduction is always 19% and acts on a spending limit of 210 euros per year per child. So, the maximum amount of the “bonus” is approx 40 euros for each child.
Medical expense deductions
Among the expenses incurred for oneself or for dependent family members there are also those relating to the healthcare sector. Medicines, medical visits, routine testseverything can be deducted.
The percentage is always 19% and there are no spending limits: the amount of the deduction, however, is calculated only on the part of the amount that exceeds the deductible 129.11 euros. For example, on 500 euros of medical expenses, 19% of 370.98 euros are reimbursed, therefore just over 70 euros.
Expenses incurred for non-dependent family members affected by exempt pathologies can also be deducted: in this case the deduction is always 19% but is calculated on a maximum limit of 6,197.48 euros.
Deduction for the purchase of musical instruments
It’s not just sporting activities, there are also deductions to encourage recreational activities such as study of music. All expenses incurred for this type of activity, including the purchase of a musical instrument, can be deducted at a rate of 19% on a maximum spend of 1,000 euros. The maximum recoverable, therefore, is 190 euros.
Deduction of veterinary expenses
There are bonuses for pet owners too. It is in fact possible to deduct taxes from taxes veterinary expensesbut only on a total expense of 550 euros and for the part that exceeds the deductible of 129.11 euros.
The maximum deduction, equal to 19%it is therefore applied on an amount of 421 euros: which means that in total you can recover approximately 80 euros.
