Module 219 min2081 wordsFree — no account
Deductible charges in 2026, their caps and the choices that follow
Dated official sources, and the contents this module links to · 1 section
Official sources
- Gazzetta Ufficiale — TUIR (Presidential Decree 917/1986), Art. 10 «Deductible charges», consolidated text applicable to 2026 (version 33) — verified on September 25, 2026
- Gazzetta Ufficiale — Legislative Decree no. 252 of 5 December 2005, Art. 8(4): deductibility of supplementary pension contributions and €5,300 limit from 2026 — verified on September 25, 2026
- Agenzia delle Entrate, pre-filled return — Reordering of tax credits for incomes above €75,000 — verified on September 25, 2026
- Agenzia delle Entrate, pre-filled return — Charges and expenses: credits tapering between €120,000 and €240,000 — verified on September 25, 2026
- Agenzia delle Entrate — Tax relief on medical expenses: general rules (keeping documents, expenses actually borne) — verified on September 25, 2026
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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.