Communications to the Revenue Agency (deductible expenses)

Listed below are all the deductible expenses that INPS may include in the communication to the Revenue Agency:

• social security and welfare contributions paid in compliance with legal provisions as well as those paid voluntarily to the scheme of the compulsory pension form to which they belong, including those for the aggregation of insurance periods (Article 10, paragraph 1, letter e) of the Consolidated Law on Income Tax - TUIR), and expenses paid for domestic and personal or family care workers (domestic help and caregivers);
• contributions to supplementary pension schemes (Article 10, paragraph 1, letter e-bis) of the Consolidated Law on Income Tax - TUIR);
• life, death and accident insurance premiums (Article 15 of the Consolidated Law on Income Tax - TUIR);
• portions of interest payments and related charges for current mortgages (Article 15 of the Consolidated Law on Income Tax - TUIR);
• expenses and refunds received for attending nurseries;
• social security contributions and INAIL premiums collected by INPS through the “Libretto famiglia - Family Register” instrument, used by the client for domestic work;
• recovery by INPS from non-substituted persons (to whom it therefore does not issue the CU [certification of the withholding agent)] of unduly paid benefits that have contributed to forming income in previous years - which may be deducted from total income in the year of restitution or, if wholly or partly not deducted in the tax period of restitution, in subsequent tax periods (Article 10, paragraph 1, letter d-bis) of the Consolidated Law on Income Tax - TUIR; Article 1, paragraph 174, of Law no. 147 of 27 December 2013);
• social security contributions returned to non-substituted persons, for which INPS has reported the deductible portion of the charge to the Revenue Agency in previous years.

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The documentation of expenses can be consulted from the date on which the pre-filled tax return is opened by the Revenue Agency and can be printed out using the appropriate command.

Please note that these expenses are already included in the pre-filled tax return.

Taxpayers wishing to make use of the pre-filled tax return, provided by the Revenue Agency, are required to check that the data in the tax return corresponds to the data displayed in the online service. In the event of a discrepancy, taxpayers must amend the pre-filled tax return on the basis of the data provided by the last communication issued by INPS.

For documentation to be requested as a delegated person or descendant of a deceased holder, the service cannot be used. In such cases, the competent INPS office must be contacted as documentary verification is required. If the communication must be made by a delegated person, in addition to the delegation necessary for INPS to issue the certification, copies of the identification documents of the person concerned and the delegate are required. On the other hand, in the case of a descendant, a substitute declaration of sworn affidavit and a copy of the descendant's identity document are required.

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