The Revenue Agency has published on its website the guides to the benefits of the 2024 declaration. Citizens can conveniently find online all the information necessary to benefit from the various tax discounts that can be used: from healthcare costs to interest on a first home mortgage, through to social security contributions, insurance premiums and building bonuses.
As explained by the Revenue Agency, “the guide ‘All the benefits of the 2024 declaration’ collects in a single document the regulatory provisions and indications of practices regarding withholdings, deductible and deductible charges, tax credits, donations and related multi-year deductions at the expense of building works”.
All the information has been divided into macro categories to which the various chapters of the guide correspond (13 in total plus the introduction) and is systematically addressed also in terms of document production obligations – by the taxpayer to the Tax Assistance Center (CAF) or to the qualified professional – and of conservation by CAF and professionals for subsequent production to the Financial Administration.
With the aim of facilitating consultation, for each theme of the collection “All the benefits of the 2024 declaration” a guide is dedicated. After the introduction, the Revenue Agency offers clarifications on:
- general aspects;
- health costs;
- interest paid on mortgages;
- education expenses;
- liberal donations;
- insurance premiums;
- social security and welfare contributions;
- other deductions and deductions;
- tax credits;
- recovery of the building heritage;
- energy requalification;
- bonus furniture and appliances;
- superbonus.
As underlined by a note, “the guides, in step with the regulatory changes and the Agency’s practice documents, provide clarifications also in light of the answers provided to the questions of citizens and professionals. There will also be a focus on the documents that taxpayers must present to Caf and authorized professionals and on the rules that the latter must observe when preserving the documentation”.
