What are the tax deductions for 2019

Taxes and tax deductions

Here you will find information on calculating the tax on income and any tax deductions, as well as applying the tax bonus (Ex-Bonus Renzi) and the tax relief "impatriati - rientro cervelli".

  • Tax relief "impatriati - rientro cervelli" - form

Possibility of extension:

Important:

2021 can be requested once until August 31; thereafter only within June 30th of each year, provided that the F24 deposit has also been made.

Income levelspercentageTotal tax
up to € 15,000.0023,00 %3.450,00 €
from € 15,000.01 to € 28,000.0027,00 %6.960,00 €
from € 28,000.01 to € 55,000.0038,00 %17.220,00 €
from € 55,000.01 to € 75,000.0041,00 %25.420,00 €
from € 75,000.0143,00 %/

Explanation for calculating income tax: special cases

This declaration must be completed in the following cases:

  • 1) No tax allowance to make
  • 2) Application of a higher tax rate

Remarks:
The tax deduction for a living family member is only available if his taxable annual gross income the amount of € 2,840.51.- does not exceed.

New items for 2019:
For children, up to 24 years becomes the taxable annual income from € 2,840.51 to € 4,000.00 elevated.
(Attention: the novelty applies only for children living at the expense and not for other family members living at the expense - Legge di Stabilità 2018, comma 144-bis).

If the mentioned limit is exceeded in the course of the year, the right to the exemption for the entire tax period expires.

In order to grant the Tax allowances you can make the following declaration:

The tax deduction for the spouse living at the expense is normally available for the whole year, except in the case of marriage, divorce, separation and death.

Amount of incomeAnnual tax deduction / calculation mode
up to € 15,000.00800.00 - [110.00x (income / 15,000.00)] 1) 2)
from € 15,001.00 to € 40,000.00690,00
from € 40,001.00 to € 80,000.00690.00 x [(80,000.00 income) /40,000.00] 2)
from € 80,000.010,00
Amount of incomeAdditional annual tax deduction
up to € 29,000.000,00 €
from € 29,000.01 to € 29,200.0010,00 €
from € 29,200.01 to € 34,700.0020,00 €
from € 34,700.01 to € 35,000.0030,00 €
from € 35,000.01 to € 35,100.0020,00 €
from € 35,100.01 to € 35,200.0010,00 €
of € 35,200.010,00 €

The tax deduction for children living at the expense of each of the two is not legally and effectively separate Parents to the extent of 50% to or by agreement only with one of the two parents, namely the one with the higher income.

At least four children at the expense becomes parents one additional tax deduction awarded in the amount of € 1,200.00. Each of the two parents who are not legally and effectively separated is entitled to the tax deduction to the extent of 50%.

Number of children chargedunder 3 yearsover 3 yearsunder 3 years with disabilitiesover 3 years with disability
1€ 1.220€ 950€ 1.620€ 1.350
2€ 1.220€ 950€ 1.620€ 1.350
3€ 1.220€ 950€ 1.620€ 1.350
at least 4€ 1.420€ 1.150€ 1.820€ 1.550

To the "other people" If you live with the taxpayer or claim the right to maintenance from him / her, the following persons count:

  • the next offspring, including illegitimate ones, of legitimate and legitimate or illegitimate or adopted children,
  • the parents and immediate ancestors, including illegitimate or adopted ones,
  • the sons and daughters-in-law, the father-in-law and the mother-in-law,
  • the siblings and stepbrothers and sisters.

Each other family member living at the expense
annual tax deduction: € 750.00

Calculation mode: Annual tax deduction x [(80,000.00 income) /80,000.00] 3)

3) If the result of the calculation is 1, 0 or less than 0, no tax deduction is due!

Amount of incomeAnnually Deduction - basic amountAnnual deduction - additional amount
up to € 8,000.00€ 1.880,00 4)//
from € 8,000.01 to € 28,000.00€ 978,00902.00 x [(28,000.00 income) /20,000.00]
from € 28,000.01 to € 55,000.00/978.00 x [(55,000.00 income) /27,000.00]