Module 220 min2046 wordsFree — no account
Traceable payments, income limits and the overall cap above 75,000 euros
The module’s worked examples, then cases to attempt before revealing their solution · 3 sections · 324 words · 4 min
Worked example
A school bill on an income of 180,000 euros
A parent with 180,000 euros of total income pays 1,000 euros of school costs. The full credit would be 190 euros. The ratio is (240,000 − 180,000) / 120,000 = 0.5. The credit actually due is 190 × 0.5 = 95 euros. Their medical costs, by contrast, still qualify in full.
Worked example
When the reorganisation cap bites
A taxpayer with no children has 110,000 euros of income: cap 8,000 × 0.50 = 4,000 euros. Counted towards it are a 6,000 euro instalment for 2026 on main-home renovation started in 2025, credited at 50%, and 1,550 euros of funeral costs at 19%. Total 7,550 euros: 3,550 euros must go, starting with the funeral costs.
Practical case
Paolo, a manager with one child
Paolo has total income of 150,000 euros, with no main-home income and no cedolare secca income, and one dependent child whose costs he pays in full. In 2026 he pays by card 2,129.11 euros of medical costs, 3,000 euros of interest on a main-home mortgage signed in 2022 and 1,000 euros of school costs. What are his 19% credits worth after the reductions linked to his income?
Hint: Separate the items hit by paragraph 3-bis from those spared by paragraph 3-quater, then check whether the items that count towards the reorganisation cap exceed it.
Show the solution
Medical: 2,129.11 − 129.11 = 2,000 euros; 2,000 × 19% = 380 euros, in full (paragraph 3-quater). Mortgage: 3,000 × 19% = 570 euros, in full (paragraph 3-quater). School: 1,000 × 19% = 190 euros, reduced under paragraph 3-bis. Ratio: (240,000 − 150,000) / 120,000 = 0.75; 190 × 0.75 = 142.50 euros. Reorganisation: income above 100,000 euros, one child, cap 8,000 × 0.70 = 5,600 euros. Medical costs and the 2022 mortgage are left out of the count; the school costs remain, 1,000 euros, under the cap. No further cut. Total: 380 + 570 + 142.50 = 1,092.50 euros.
Answer: 1,092.50 euros of credits
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