Special Declarations n. 41 – 2024
Our legislator has provided for a series of charges and expenses which respectively give the right to:
- a tax deduction;
- a deduction from overall income.
The deduction and deduction are permitted provided that the charges:
- were actually supported by the declarant in his own interest (or in the interest of his family members, where legally required) in the reference year;
- have not already been deducted from the individual incomes that contribute to forming the overall income.
In this first part, in addition to examining the RP framework in general aspects, we will cover sections I and II of the RP framework.
Index of topics
- Premise
- Filling in the RP table
- Deductible charges
- Deductible charges
- SECTION I
- SECTION II
- Normative requirements
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- PF Income Model. RP framework. Part one (PDF) (1.1MB)
PF Income Model. RP framework. First part
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