The most important novelty, as reported by the Courierand the reduction of the personal income tax rate between 15 thousand and 50 thousand euros and the simultaneous enlargement of the highest bracket (by 43%). The deductions for the different types of income (from employment to pensions) are also remodulated.
Among the expenses that can be included are those for the elimination of architectural barriers, a deduction for the rent of low-income under 31s, a tax credit on donations to the third sector, another for the purchase of systems of energy storage from renewable sources and another for expenses incurred for “adapted physical activity”, i.e. for non-medical physical exercise programs carried out in groups and arranged specifically for some chronic pathologies.
As mentioned previously, the data relating to the are excluded from the checks
health costs which have not been changed in the precompiled. For these expenses there will no longer be a need to keep receipts o other documentation. Another very important novelty concerns theUniversal check (Auu): it was introduced in March 2022 and replaced the deductions for dependent children. Therefore, the picture of family members has changed its look, introducing small columns that will disappear from the next model and which serve to indicate the family situation until 28 February 2022.