Deduction or tax credit: what an expense is really worth under Italian IRPEF
A deductible expense lowers the income the tax bands are applied to; a tax-credit expense lowers the gross tax. Why the same euro saves 23, 33 or 43 cents in one case and a fixed percentage in the other, what happens when there is not enough tax to absorb a credit, and how to read deductible charges, supplementary pension contributions and the cap on credits above 75,000 euros. Two modules with case studies, 2026 rules.
Intermediate2 modules39 minFree course
2026 rules — verified on September 25, 2026
Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.
By the end of this course, you can…
These outcomes are the modules' own: the promise cannot say anything the course does not teach.
- Place deductions and tax credits in the three stages of the calculation: income, gross tax, net tax
- Work out the saving from a deduction using the taxpayer's marginal rate
- Work out the saving from a tax credit using its own percentage
- Recognise insufficient tax capacity and know what is lost when gross tax runs out
- Compare the two reliefs on the same amount at different income levels
- Recognise the main deductible charges in TUIR Article 10 and their caps
- Apply the deductibility cap on supplementary pension contributions in force from 2026
- Know what to do with contributions that were not deducted
- Understand why the cap above €75,000 concerns credit-bearing expenses
- Value in euros a choice between a deductible and a credit-bearing expense
The programme, module by module
Each module has its own page. Durations are derived from the actual text, never announced by hand.
- Module 120 minFree — no accountDeductions and tax credits: where each one enters the IRPEF calculationWhat you will be able to do
- Place deductions and tax credits in the three stages of the calculation: income, gross tax, net tax
- Work out the saving from a deduction using the taxpayer's marginal rate
- Work out the saving from a tax credit using its own percentage
- Recognise insufficient tax capacity and know what is lost when gross tax runs out
- Compare the two reliefs on the same amount at different income levels
- Module 219 minFree — no accountDeductible charges in 2026, their caps and the choices that followWhat you will be able to do
- Recognise the main deductible charges in TUIR Article 10 and their caps
- Apply the deductibility cap on supplementary pension contributions in force from 2026
- Know what to do with contributions that were not deducted
- Understand why the cap above €75,000 concerns credit-bearing expenses
- Value in euros a choice between a deductible and a credit-bearing expense
What you take away
A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.
Participant handout (PDF)
PDF
- Learning objectives (2)
- Key figures (5)
- Mistakes to avoid (2)
- Official sources (2)
Exercise workbook (Word)
Word
- Learning objectives (2)
- Key figures (5)
- Mistakes to avoid (2)
- Official sources (2)
Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.
Download the handouts
Where this course leads
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Run the numbers
The linked calculators apply this course's rules to your own figures — for free.
File it
Step-by-step guides to the official forms cited in this course.
Go further
The courses that follow on from this one.
Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.