Deductible business costs in Italy: principles and limits
When a cost reduces Italian business income: accruals, certainty, booking in the profit and loss account, relevance, multi-year expenses, depreciation and assets up to 516.46 euros. Then the cost families with their own limit: entertainment within 1.5% of revenue, meals and hotels at 75%, phones at 80%, maintenance within 5% of depreciable assets, interest expense within 30% of ROL. Two modules with case studies, 2026 rules.
Intermediate2 modules44 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 A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.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.
- Apply the accruals principle and the dates article 109 of the TUIR sets for goods and services
- Move to the right year a cost whose existence is uncertain or whose amount cannot yet be measured
- Check that a cost has been booked in the profit and loss account before deducting it
- Apply the relevance test, including when the business earns exempt income
- Tell apart a cost of the year, a multi-year expense, depreciation and an asset under 516.46 euros
- Work out the entertainment allowance using the three percentages of revenue
- Apply the 75 percent rule to meals and hotels and the traceable-payment requirement in Italy
- Apply the 80 percent rule to phone and communication costs
- Work out the 5 percent limit on maintenance and spread the excess
- Apply to interest expense the limit of interest income plus 30 percent of gross operating profit
The programme, module by module
Each module has its own page. Durations are derived from the actual text, never announced by hand.
- Module 121 minFree — no accountWhen a cost is deductible: accruals, certainty, booking in the accounts, relevance and depreciationWhat you will be able to do
- Apply the accruals principle and the dates article 109 of the TUIR sets for goods and services
- Move to the right year a cost whose existence is uncertain or whose amount cannot yet be measured
- Check that a cost has been booked in the profit and loss account before deducting it
- Apply the relevance test, including when the business earns exempt income
- Tell apart a cost of the year, a multi-year expense, depreciation and an asset under 516.46 euros
- Module 223 minFree — no accountCosts with their own limit: entertainment, meals and hotels, phones, maintenance and interest expenseWhat you will be able to do
- Work out the entertainment allowance using the three percentages of revenue
- Apply the 75 percent rule to meals and hotels and the traceable-payment requirement in Italy
- Apply the 80 percent rule to phone and communication costs
- Work out the 5 percent limit on maintenance and spread the excess
- Apply to interest expense the limit of interest income plus 30 percent of gross operating profit
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 (3)
- Mistakes to avoid (2)
- Official sources (2)
Exercise workbook (Word)
Word
- Learning objectives (2)
- Key figures (3)
- 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
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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.