Taxable dependents: which income contributes to the income limit


Among the various problems encountered in completing the tax return (Model 730 or Model PF Income) there are those inherent to the compilation of the framework dedicated to tax-dependent family members. In fact, the exact application of the related tax deductions will depend on the correct compilation of this section.

The main aspect to consider is the income threshold beyond which a person (spouse, child, etc.) cannot be considered as taxable by the declarant and what are the incomes that are relevant for the purposes of the aforementioned threshold.

With reference to Model 730/2020 or Revenue Model PF / 2020, the current legislation, establishes that family members who in 2019 had a total income equal to or less than 2,840.51 euros, gross of deductible charges. This limit rises to 4,000 euros in the case of children up to 24 years of age.

What incomes are relevant?

Therefore, for example, the husband (declarant) can enjoy the deduction for dependent spouse (wife), where the latter, in 2019, achieved a total income of no more than 2,840.51 euros.

As can be seen from the ministerial instructions to the declarative models, for the purposes of the aforementioned threshold the following incomes contribute:

  • 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 border areas and in other neighboring countries on an ongoing basis and as the exclusive object of the employment relationship by subjects residing 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).

Those who can be considered dependent

With regard to the subjects, who in compliance with the above limit can be considered fiscally dependent, it is: spouse not legally and effectively separated and gods sons (including adopted children, foster children or affiliates) regardless of exceeding certain age limits and whether or not they are dedicated to studies or free internships).

Always in compliance with the income threshold indicated, the “other family members“. In detail, this category includes: the spouse legally and effectively separated; the descendants of the children; parents (including adoptive parents); the genera and the daughters-in-law; the father-in-law and the mother-in-law; brothers and sisters.

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