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Italy's 19% tax credits: medical costs, mortgage, school and sport

How the 19% credit against Italian income tax is worked out: the 129.11 euro threshold on medical costs, the caps on mortgage interest for your main home, schooling, children's sport, nursery fees and funeral costs, and spending for dependent family members. Then the traceable-payment rule and its exceptions, the phase-out above 120,000 euros of income and the overall cap above 75,000 euros. Two modules with case studies, 2026 rules.

Foundational2 modules40 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 A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.

This content is part of the path: Buying a home in Italy· Step 2 of 10· Next step: Italian registration tax on a preliminary sale contract

This content is part of the path: The employee's tax return· Step 3 of 12· Next step: Italian income tax (IRPEF) — gross tax by bracket

By the end of this course, you can…

These outcomes are the modules' own: the promise cannot say anything the course does not teach.

  • Explain what a 19% credit reduces and why nothing is refunded beyond gross income tax
  • Apply the 129.11 euro threshold to medical costs and spot when it does not apply
  • Recognise the spending caps on the most common items: mortgage, school, children's sport, nursery, funerals
  • Tell spending on yourself apart from spending on a dependent family member
  • Add up a household's credits starting from receipts and invoices
  • Apply the traceable-payment requirement and its exceptions for medicines and health facilities
  • Work out how credits shrink for incomes between 120,000 and 240,000 euros
  • Identify the items spared from that reduction: mortgage interest and medical costs
  • Calculate the overall spending cap that applies above 75,000 euros of income
  • Check the costs already loaded into the pre-filled return and those that were reimbursed

The programme, module by module

Each module has its own page. Durations are derived from the actual text, never announced by hand.

  1. Module 120 minFree — no accountWorking out the 19% tax credits: the threshold, the caps and the main itemsWhat you will be able to do
    • Explain what a 19% credit reduces and why nothing is refunded beyond gross income tax
    • Apply the 129.11 euro threshold to medical costs and spot when it does not apply
    • Recognise the spending caps on the most common items: mortgage, school, children's sport, nursery, funerals
    • Tell spending on yourself apart from spending on a dependent family member
    • Add up a household's credits starting from receipts and invoices
    Read this module
  2. Module 220 minFree — no accountTraceable payments, income limits and the overall cap above 75,000 eurosWhat you will be able to do
    • Apply the traceable-payment requirement and its exceptions for medicines and health facilities
    • Work out how credits shrink for incomes between 120,000 and 240,000 euros
    • Identify the items spared from that reduction: mortgage interest and medical costs
    • Calculate the overall spending cap that applies above 75,000 euros of income
    • Check the costs already loaded into the pre-filled return and those that were reimbursed
    Read this module

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 (8)
    • Mistakes to avoid (2)
    • Official sources (2)

  • Exercise workbook (Word)

    Word

    • Learning objectives (2)
    • Key figures (8)
    • 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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File it

Step-by-step guides to the official forms cited in this course.

Go further

The courses that follow on from this one.

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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.