IRPEF Deductibles and Detractables (Tax)

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There are really two types of deductible: "Deduzioni", which are deducted from gross income to give a gross taxable income, and "Detrazioni" which are subtracted from the calculated tax. To avoid confusion from here on, we will use the word "deductible" in the Italian sense of "deduzione", and we will coin a new word in English: "detractable" to mean "detrazione". You might think it would be preferable to have one Euro of "detrazione" rather than one Euro of "deduzione". And this is true ¨C but to get one Euro of detrazione, you would have to have 5,26 Euros of real expenses, because you are only allowed to subtract 19% of your "detractable" expenses. The specific deduzioni and detrazioni can be seen in the following tables, as well as the special case of expenses for family members, which changes from deduzione to detrazione in 2005.





Donations an amateur sports organization.

Donations to an amateur sporting organization, as long as the donation is made via bank or postal transfer.

€ 1.500


Donations to aid and assistance organizations

Freely made donations to organizations of mutual aid and assistance that guarantee members subisidies in case of sickness, handicap, or old age as well as aid to the familie of deceased members

€ 1.291,14


Donations to an "ONLUS"

Donations made to an ONLUS (organizzazioni non lucrative di utilit¨¤ sociale = non profit organization of social utility)

€ 2.065,83


Donations to political parties

Freely given donations to political parties and movements between  51,65€  and 103.291,38€  that have been made with a postal or banc transfer.

100% as long as within legal limits for political contributions


Expenses and donations for the entertainment sector.

Expenses and donations made to non-profit organizations that operate in the entertainment sector.

up to 2% of total taxable income


Expenses and donations for the entertainment sector.

Donationa made to the funds or the operation of the Societ¨¤ Biennale di Venezia

30% of your taxable income


Expenses for studies

Expenses for secondary, university, postgraduate studies, also at private or foreign institutions, but within the limits of the taxes and contributions for equivalent statal institutions in Italy.

100% (equivalent to state taxes)


Expenses for the maintenance of cultural property

Obligatory expenses for the maintenance of property subject to a specific requirements (if you purchase historical property you may be subject to this). If not obligatory, you need a certification from the Ministry of Culture which certifies the need for the expense.



Expenses or donations to support cultural and artistic activity

Donations made to the State or public entities, foundations, and associations legally recognized for their cultural activity.



Funeral Expenses

Funeral expenses for the death of the spouse, parents, siblings, father or mother in-law, sone- or daughter-in laws; The limit is valid for each death, to be split amongst all the persons that incurred funeral expenses.

€ 1.549,37


Insurance: Life or Invalidity of more than 5%

Insurance premiums for life insurance or hanicpa insurance for permanent handicap for hanicap greater than 5%, or insurance for becoming non-self-sufficient as long as the insurance company does not have the possibility of retracting. This for amounts not greater than 1.291,14€

€ 1.291,14


Interest for agricultural loans and mortgages

Available since 1990 for a maximum value equal to the "income" (reddito) of the declared land

Equal to the income (reddito) of the property


Interest on morgage for purchase of 2nd residence (pre-1993).

Interest for mortgage taken out prior to 1993 for real estate NOT utilized as main residence. The limit can be used sa a detractable for each title holder of the mortgage.

Up to 2.065,83€ per title holder of the mortgage


Interest on morgage for purchase of main residence (pre-1993).

As above, but for mortgages taken out before 1993 and for which the main residence was occupied by Dec.8, 1993. Here, the amount detractable can be applied for each title holder of the mortgage.

Up to 3.615,20€ for each title holder


Interest on morgage for purchase of main residence.

Interest for residential mortgage made from 1993 on, for the purchase of the taxpayer's main residence, residence which must be occupied within 6 months of the purchase. This detrazione can be taken up until the year in which the residence is inhabited by the taxpayer, unless he or she move out due toa chenge in jobs. This detrazione has to be split between all the title holders of the mortgage.

Up to 3.615,20€


Interest on mortgage taken out to build main residence.

Interest on mortgages taken out since 1998 for the construction of the main residence. (Law Nr. 449 from 1997)

2.582,28€ in total


Interest on mortgages taken out in 1997 for recovery or maintenance

Interest on mortgages taken out in 1997 for work and material for normal and extraordinary recovery and maintenance on the residence. (According to Law Nr. 669 from 1996)

2.582,28€ in total


Interpretation for deaf / dumb persons

Expenses for interpretation services provided by persons to deaf / dumb persons by recognized professional interpreters, according to the la nr. 381 from 26.May 1970.



Means for movement

Expenses for any means necessary to accompany, help walk, move, or lift persons that have a handicap, artificial limbs, charis and wheelchairs, modifications to elevators to hold wheel chairs, or the construction of ramps to eliminate architectural barriers both inside and outside of the home. As means of movement, the Fisco also recognizes seeing-eye dogs for up to one million.



Medical expenses

Surgical expenses, specialist fees, dental and other prothesis, eyeglasses, expenses for pharmaceuticals and medical analyses, general medical expenses, expenses that are not directly deductible from gross income incurred for taxpayer or one of his/her dependents.

Amount in excess of 139,11 Euro


Vehicles that have been adapted for handicapped persons

Motorized vehicles and automobiles : you can take a detrazione of 18.075,99 euro every four years.

Up to 18.075,99€


Veterinary expenses

Documented (invoice) veterinary expenses up to 387,34 for the portion of expenses that exceeds 139,11 euro. This detrazione applies to expenses for animals that are legally held for personal company and sporting activity.

Amount in excess of 139,11 Euro






Obligatory health and retirement insurance contributions

Social security "previdential" (Italian) contributions made by merchants and artigiani; contributions to professional "casse"; social security portion paid by collaboratori coordinati e continuativi (COCOCO)


Contributions to supplementary pension funds (fondi pensioni integrative)

Contributions made by independent workers (lavoratori autonomi) and entrepreneurs

12% of  income with a maximum of € 5.164,57

Contributions and donations to religious institutions

Following Institutions: Centrale sostentamento Clero Cattolico - Unione Ital. Chiese Avventiste - Assemblee di Dio in Italia - Tavola Valdese - Unione Cristiana Evangelica Battista d'Italia - Chiesa Evangelica Luterana in Italia - Comunit¨¤ Ebraiche

up to € 1.032,91

Contributions to third world countries

Contributions to organizations recognized as appropriate by the Ministry of Foreign relations, based on the law  49/1987

2% of total income as an alternative to classifying these as "detractables" (ONLUS).

Contributions for domestic workers

Social security contributions for domestic workers and domestic or family assistance (i.e.  colf, baby sitter and assistance to elderly persons)

up to  € 1.549,37

Medical and assistance expenses for handicapped persons.

Medical expenses and nursing and rehabilitation assistance paid to personnel with a professional qualification that is dedicated to the asssistance of the person, or for occupational therapy.

100%  except "detracable" expenses

Regular payments to spouse

Payments established in court by a judge for the legal and effective separation, divorce or anullment of a marriage. Excluded are the payments for the support of children.


Rendite, vitalizi e assegni periodici e alimentari

corrisposti per testamento o donazione o per provvedimento del giudice


Canoni, livelli e censi

gravanti sugli immobili inclusi nel reddito complessivo


Indemnization for loss of rent seniority

Payment to renter for the ending of rental contract for non-residential use


Returned sums

To the payer and that make up part of income in prior years.


Expenses for adoption process

Only for the adoption of foreign children


Main residence

Annual deduction for the main residence and related items (in proportion to the percentage of ownership)

Entire "rendita catastale"

Expenses for "micro-asili" and "nidi" (micro-nurseries) at the place of work.

Expenses covered by parents and managed by the town, employer, and social cooperatives

up to € 2.000


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