There are many expenses for the management of everyday life in a family but some of them can be brought to tax deductionhelping the home economy.
In fact, by entering these costs in the tax return, it is possible to obtain direct benefits on the taxpayer’s paycheck.
Starting from 2022, with the introduction of the universal single allowance, important changes have been introduced on deductive deductions in consideration of the contribution that is provided to all families who count at least one child until 21 years (under certain conditions), or of any age if with disabilities.
Despite this change, numerous expenditure items remain which can be included in the 730 model as a deduction.
What expenses to deduct and for whom
A first important change, which intervened in 2025 and of which we spoke in a previous article de Ilgiornale.itis linked to the fact that deductions for dependent children are due, from this year, only for children aged or over 21 years of age.
The children aged between 21 and 24 with an income of a maximum of 4 thousand euros per year are also considered to be dependent while, after exceeding 24, the maximum income will be 2840.51 euros per year.
Among the costs that can be deducted are:
- Education costs including, for example, the months or bus for a ceiling of 800 euros.
- The fees for nursery schools, for 19% of the amounts supported up to a ceiling of 632 euros
- the university fees we talked about in another itemhere too at 19%.
- Healthcare costs (for example pharmacies specialist visits) always at 19% and up to a maximum of 129.11 euros per year and include, for example, and laboratory exams.
- The costs incurred for sports activities for a maximum of 210 euros per year for each minor child.
The expenses in question concern the children, but as the Revenue Agency also recalls, some of these costs can also be deducted, even in the case of dependent family members, “on condition that they convince with the taxpayer or who receive from the same food checks not resulting from measures of the judicial authority:
- the spouse legally and actually separated;
- The descendants of the children.
- parents (including adoptive ones).
- genres and daughter -in -law.
- The father -in -law and the mother -in -law.
- The brothers and sisters (also unilateral).
- grandparents and grandmothers. “
Who can deduct
Handed parents or with joint custody of the children can bring the expenses, who have
both right to deductions for 50%.
If, however, there is a single custodial parent, the deduction due is, logically, 100% and the same applies in the event that a parent is fiscally borne by the other.