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Family tax credits: spouse, children aged 21 to 29, parents living with you
Dated official sources, and the contents this module links to · 1 section
Official sources
- Gazzetta Ufficiale — TUIR (DPR 917/1986) art. 12, family tax credits, consolidated text version 32 — verified on September 24, 2026
- Agenzia delle Entrate — Irpef rates and computation: credits for spouse, children and ascendants, non-residents — verified on September 24, 2026
Every figure and its source
Every figure in this module anchored to a fiscal constant, with the official page that establishes it.
- Maximum overall income of a dependant — 2,840.51 €
gazzettaufficiale.it · 2026 rules - Starting amount in the first band — 800 €
gazzettaufficiale.it · 2026 rules - Reduction multiplied by the first-band ratio — 110 €
gazzettaufficiale.it · 2026 rules - Top of the first band — 15,000 €
gazzettaufficiale.it · 2026 rules - Second-band amount and third-band base — 690 €
gazzettaufficiale.it · 2026 rules - Top of the second band — 40,000 €
gazzettaufficiale.it · 2026 rules - Income at which the spouse credit reaches zero — 80,000 €
gazzettaufficiale.it · 2026 rules - Full credit for each child — 950 €
gazzettaufficiale.it · 2026 rules - Ratio threshold with a single child — 95,000 €
gazzettaufficiale.it · 2026 rules - Increase of the threshold for each child after the first — 15,000 €
gazzettaufficiale.it · 2026 rules - Each parent's share without an agreement — 50 %
gazzettaufficiale.it · 2026 rules - Full credit for each cohabiting ascendant — 750 €
gazzettaufficiale.it · 2026 rules - Ratio threshold for ascendants — 80,000 €
gazzettaufficiale.it · 2026 rules
Contents linked from this module
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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.