Module 120 min2054 wordsFree — no account
Deductions and tax credits: where each one enters the IRPEF calculation
Dated official sources, and the contents this module links to · 1 section
Official sources
- Gazzetta Ufficiale — TUIR (Presidential Decree 917/1986), Art. 11 «Determination of tax», consolidated text applicable to 2026: paragraphs 1 and 3 — verified on September 25, 2026
- Agenzia delle Entrate — Tax relief on medical expenses: general rules (gross tax limit, traceable payment, 19% rate) — verified on September 25, 2026
- Agenzia delle Entrate, pre-filled return — Charges and expenses: traceable payment, reduction above €120,000, cap above €75,000 — verified on September 25, 2026
- Gazzetta Ufficiale — TUIR, Art. 15 «Tax credits for charges», consolidated text: medical expenses other than those in Art. 10 — verified on September 25, 2026
Every figure and its source
Every figure in this module anchored to a fiscal constant, with the official page that establishes it.
- Rate of the first band, up to €28,000 — 23%
gazzettaufficiale.it · 2026 rules - Upper limit of the first band — €28,000
gazzettaufficiale.it · 2026 rules - Rate of the second band, up to €50,000 — 33%
gazzettaufficiale.it · 2026 rules - Upper limit of the second band — €50,000
gazzettaufficiale.it · 2026 rules - Rate above €50,000 — 43%
gazzettaufficiale.it · 2026 rules
Contents linked from this module
This module links to no other content.
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.