On 2 September 2026, the Italian Revenue Agency released detailed guidance on deductible and creditable contributions (oneri deducibili e detraibili) for the 2026 tax filing season. The update covers a wide range of contributions: complementary pension schemes, domestic worker social security contributions (colf, badanti), health fund contributions, university degree redemption costs, and voluntary donations to educational foundations. The rules distinguish between deductions from gross income (reducing taxable base) and tax credits (reducing net tax), each with specific ceilings and documentation requirements.
Key Takeaways
- Pension and Social Security Contributions: Contributions to complementary pension funds are deductible up to €5,164.57 annually. Social security payments for domestic workers are deductible up to €1,549.37. Both require traceable payment proof and employer certification.
- Health and Education Expenses: Contributions to recognized health funds (fondi sanitari) are deductible within certain limits. The “riscatto laurea” (degree redemption) allows deduction of voluntary contributions paid to INPS for uncovered study periods. Donations to ITS Academy foundations qualify for a 19% tax credit up to €100,000.
- Record-Keeping Obligations: Taxpayers must retain receipts, bank transfers, and official certifications for at least five years. The pre-filled 730 may include some data, but taxpayers remain responsible for accuracy and completeness in case of verification.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement