From this year we will find a small but substantial change in the family framework of tax returns for the 2019 tax year.
Dependent family members: who are they?
In the tax return, the following subjects can be considered to be paid by the taxpayer:
- children, whether natural, entrusted, adopted or affiliated;
- descendants of children;
- parents, whether natural or foster;
- genera and daughters-in-law;
- in-laws and in-laws;
- brothers and sisters;
- grandparents and grandmothers.
Among these, however, there is a big difference: while for the spouse and children it does not indicate where they reside, for the other categories of family members it is necessary that the residence is that of the declarant or, alternatively, that they receive maintenance allowances from the latter.
A special case is foreseen for the legally separated spouse. If he is dependent on the taxpayer and is living with him, it will be possible to benefit from the deduction as “another dependent family member”.
Income limit: what does it include?
To consider a dependent family member, it is necessary to verify whether the amount of his income gross of deductible expenses is below the limits set by the legislation that we will examine later. It should be noted in advance that the following income also falls within this calculation:
- the income of buildings subject to the dry coupon on leases;
- salaries paid by international bodies and bodies, diplomatic and consular representations, missions, Holy See, entities managed directly by it and central bodies of the Catholic Church;
- the exempt share of employee income paid in the border areas and in other neighboring countries on an ongoing basis and as the exclusive object of the employment relationship by subjects resident in the territory of the State;
- business or self-employed income subject to substitute tax in application of the advantageous tax regime for youth entrepreneurs and workers on the move (art. 27, paragraphs 1 and 2, of Legislative Decree 6 July 2011, no. 98);
- business or self-employed income subject to substitute tax in application of the flat-rate regime for business, arts or professions (art. 1, paragraphs 54 to 89, law 23 December 2014, n. 190).
Deductions for dependent spouse
To be considered fiscally dependent in the 730/2020 declaration, the spouse must have received an income of no more than € 2,840.51 in the 2019 tax year. It was clarified how the term “spouse” now includes each of the parties. constituting a civil union.
Deductions for dependent children
The real news provided for the 730/2020 declaration is that relating to the income limits to be considered in order to understand whether or not a child can be recognized for tax purposes at the declarant’s expense. In this regard, two different limits have been introduced according to the age of the boy:
- for children under 24 years of age, the income limit to be considered has been raised to € 4,000.00 from this year;
- for children over 24, the income limit remains fixed at € 2,840.51.
To this end, it should be noted that regardless of when the child reaches the age limit, the registry requirement is deemed to exist for the entire year.
Example: the registrant Caio has a son who turns 24 in July. In this case, to be considered dependent, the child must not exceed € 2,840.51 because, even if for only part of the year, he was 24 years old.
Deductions for other family members fiscally dependent
Also for these subjects the income limit to be respected remains that of € 2,840.51. We remind you, as mentioned above, that in the case of these subjects, in addition to the income requirement, there must also exist that relating to the cohabitation with the declarant or the payment of the maintenance allowance by the latter.
Chiara Leschiutta – Fisco 7