The deduction for dependent children is not always successful: unfortunately a large number of people will be forced to repay the money. Here because.
The deduction for dependent children is a 2024 tax measure designed for families who receive the single allowance. It’s about a tax deduction of 50% per parent; in the case of an agreement it is also possible to obtain a deduction 100% for the parent with the highest income.
This type of deduction is more common among cohabiting or married couples, but what happens when it comes to divorced parents? Can they also request the 100% deduction? Unfortunately there is bad news for divorced parents, who will now have to report directly to the Revenue Agency.
The deduction rule requires that for dependent children a 50% deduction is due for each parent. Both parents can then come to an agreement because the deduction is applied only to one of the parents in its 100% form. As we have said, this is very common in married or cohabiting couples, especially when only one spouse works and also has the other spouse dependent.
In this case, when the deduction is requested, it is possible to apply it 100% to the parent with the highest income (or in this case with the only family income). Under no circumstances is the 100% deduction guaranteed to the parent with the lowest income.
Dependent children and deductions: why many will be forced to give the money back
It can happen that in the case of divorced parents one of the ex-spouses requests the 100% tax deduction, without however asking the other parent for consent. In these cases it is, in fact, a real misappropriation. For this reason, anyone who commits such an act can face a bad fate.
The Revenue Agency can, in these cases, request back the entire amount of the unduly used deduction. However, the situation is more complex than it might seem.
If one spouse requests the 100% deduction without consulting the other, it happens that the counterparty will continue with its request for a 50% deduction; The tax authorities will thus find themselves providing a 150% deduction for a single minor dependent.
The problem is that it often happens that the one who has to give the sums back is the parent who requested the right percentage. In these cases it is sufficient to report the error on the Civis platform attaching, if available, any judge’s ruling establishing the entitlement to the deduction at 50% each.
