Ready drafts of the 730 model. For those who want to prepare in advance for the next one tax return there is the possibility of consulting the model on the Revenue Agency website with the relevant instructions. The model collects all the les news on the tax front introduced in 2025. Also available i Income, 770, VAT, Irap and single certification models.
Pensions, the mockery of the precocious: the “Quota 41” is getting longer. Even if disabled or caregiver
by Valentina Conte
December 25, 2025
The news for income
As regards income, the main changes concern the introduction of a variable sum of up to 960 euros, for those with a total income not exceeding 20,000 euros, the new deduction from the gross tax for incomes between 20,000 and 40,000 euros, the increase in the amount of tips subject to substitute taxation and the limit of 35,000 euros of income from employment for access to the flat rate regime. The tax relief is then envisaged, within 5,000 euros per year, of the sums advanced or reimbursed by employers for rent and maintenance costs incurred by new permanent hires.
Isee, what changes for first home, cryptocurrencies and remittances. Strengthened controls from 2026: the news
by Antonella Donati
December 26, 2025
Again for employees, the model incorporates the 5% substitute tax on salary increases deriving from contractual renewals, but only for those with an income of up to 28,000 euros. The reduced rate of 1% for productivity bonuses has also been confirmed.
Cut to deductions and home bonus
As far as expenses are concerned, the cap on deductions for those with incomes over 75,000 euros. The maximum amount of expenses that can be “discharged” is linked to the number of dependent children: the more children there are, the higher the ceiling. Debut in 730 also for the reduced deduction to 36% for building interventions and the ecobonus when it comes to properties other than the first home.
No more ex-spouse among dependent family members
As regards dependent family members, compared to the past, only the ex-spouse remains excluded from the deductions, as the government has backtracked on the initial restrictions. Therefore they are considered for the purposes of deductions for expenses also include brothers, sisters, sons-in-law, daughters-in-law and in-lawsprovided that they live together or receive maintenance allowances. The income limit remains set at 2,840.51 euros, which rises to 4,000 euros for children under 24. For children, however, the increase in the deductible sums for school expenses to 1,000 euros must be considered.
Cryptocurrencies: goodbye exemption threshold
From 2025 every capital gain from cryptocurrencies must be taxed, even under 2,000 euros. The exemption that until 2024 exempted capital gains below this threshold has been eliminated. For those who owned crypto-assets on 1 January 2025, there is the possibility of taking the value on that date as the basis of calculation, instead of the historical purchase cost, by paying a18% substitute tax.
