Maximum limits and right of choice
Starting from 2025, who has a total income of more than 75,000 euros can deduct a limited amount of expensesdefined depending on the number of children fiscally dependent, according to this table:
| Dependent children | Amount max deductible expenses – Income over 75,000 and up to 100,000 euros | Amount max deductible expenses – Income over 75,000 and up to 100,000 euros |
| No child | 7,000 euros | 4,000 euros |
| 1 Son | 9,800 euros | 4,600 euros |
| 2 children | 11,900 euros | 6,800 euros |
| 3 or more children or at least one child with disabilities | 14,000 euros | 8,000 euros |
As clarified by the Revenue Agency, when there are more expenses and exceed the admitted limit it is possible deduct the expenses for which a higher deduction is provided. So In the first place there are the expenses for the homefrom this year all to 50% if first home, or 36% for other homes.
This lower rate also applies to the expenses made by the family members of the owners of the home (except for further clarifications of the revenue). To be taken into account, for the purposes of the deductibility limit, theamount of the annual expenditure installment.
Distribution of expenses between spouses
Here are some practical examples on how maximize the deduction against a renovation for 96,000 euros (annual installment: 9,600 euros).
Case 1: Coaratory spouses
The spouse A has an income of 110,000 eurosThe spouse B is under the threshold. There is a dependent child, so the spouse with the highest income can deduct charges up to 4,600 euros, so he can only take advantage of a part of the deduction. It is then convenient:
- attribute 46,000 euros of expense to the spouse aso that it will have an annual Irpef deduction of 2,300 euros, compared to the maximum deductible expenditure of 4,600 euros per year;
- attribute i remaining 50,000 euros of expense to spouse Bwhich has an income of less than 75,000 euros and will thus be able to have an Irpef deduction of 2,500 euros.
However, suppose that the couple also spent 2,000 euros for the school of children. Deductible at 19%, equals 380 euros. If the spouse A has already reached its maximum deduction roof with the expenses for the home, it is better attribute school expenses to spouse Bwhich still has a capacity available. In this way, the maximum roof of the spouse A is exploited, and avoids losing part of the deduction.
Case 2: non -owner spouse who pays the expense
Couple with two children. The spouse a, not owner, pays the payment of a renovation of 96,000 euros. Can deduct the 36%that is to say 34,560 euros in 10 years (3,456 euros/year). Even if it has an income above 100,000 euros it can fully use the deduction e still has a margin To deduct other expenses, given that in this case the deductible expenditure roof is 4,600 euros per year.
Alternatively, if the spouse B, ownerhas sufficient tax capacity, it is convenient make the spending invoices headed to himeven if paid by A, in order to have the maximum deduction of 4,800 euros on the entire annual installment. In this case The other spouse will deduct all other family expenses For which possibly there is no capacity in the owner’s tax.
In essence, when the same couple also have deductible expenses for children other than health and which therefore fall into the roof (Nest, school, sports activities, university expenses, rent out of office), can choose who to attribute each of theseregardless of those who have materially supported it, to obtain maximum possible deductions.
Case 3: Owner for dependent or incaptive
If the owner spouse is charged to fiscally it cannot benefit from the deductionnot even if he incurred the expense. In this case, The other spouse will be able to deduct only the expenses on the house up to the maximum permitted limitand all other expenses as long as there is capacity in the maximum roof. The others will be lost.
Multi -year impact
Building deductions are recovered in 10 annual installments. The choice of attribution of expenditure to a spouse remains valid for the duration of the benefit: cannot be changed in the following years. For this it is fundamental plan from the beginningevaluating not only the fiscal capacity of the first year, but also sustainability in the following.
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