Individual allowances and deductions for dependent children

If the family unit is the beneficiary of the new single and general allowance, will there still be tax deductions for the children?

With the introduction of the universal allowance, the new benefit for families with children under 21 or disabled, various measures for family assistance will be abolished.

But because of youAllocation for allowances for dependent children are they not open anymore?

In this context, it is important to first analyze the two measures, the new allocation alone and the tax deduction for children.

It should also be emphasized that not all deductions for children will be abolished dependently, but only those that affect potential benefits of the allowance.

Also pay attention to another fundamental aspect: While the tax deduction for children’s dependencies on pay or in the pension key or Naspi is recognized – subject to the declaration with the employer or social security – and automatically with the declaration of income, the Individual checks specifically requested by the INPS. No question, no check.

Who has the right to the only universal allocation?

L ‘single and universal check it is an economic advantage attributed to every family with dependent children,

  • from the seventh month of pregnancy until the completion of 21 years old of the child (or without age limits, in the case of disabled child sounded),
  • For each dependent adult child up to the age of 21, at least one of the following conditions must be met in order to be entitled to the benefit:
    • Participation in a school or vocational training, or a graduation course;
    • perform an internship or work activity and have a total income of less than 8 thousand euros per year;
    • Registration as unemployed; the child must look for a job in the public employment service;
    • to carry out the Universal Civil Service.

Who has the right to deduct for dependent children?

Until 28 February 2022, the Reduction for dependent children it is payable where the child, even if not living together, has an income of less than € 2,840.51 per year, or € 4,000, if not older than 24 years, provided that it is not already Spouse is dependent.

Remember that you Ofzuch it consists of an amount that is deducted from the personal income tax, the income tax of individuals and should not be confused with the deduction, which is instead an amount that is deducted from the taxable income.

How much is the deduction for dependent children?

Abortion for dependent children may vary based on the following parameters:

  • load share with youother parenting: children can in fact be completely dependent on a parent, or on the 50% of both parents; the deduction is in any case unique to each child: it is not possible, that is, to have one child at 100% and the other at 50%;
  • Total income;
  • Age of child (less than 3 years old or younger);
  • Recognition of disability;
  • Number of children.

Specifically, abortion must be calculated using the following The formula:

  • Child under 3 years: 1,220 × [(95.000 – reddito complessivo) / 95.000];
  • Child of 3 years: 950 × [(95.000 – reddito complessivo) / 95.000].

Fir all Kand, the coefficient of 95,000 increased by 15,000 euros. For example, if you have 3 children, the abortion for each child is the same as the following expression:

  • 220 × [(125.000 – reddito complessivo) / 125.000] if the child is less than 3 years old;
  • 950 × [(125.000 – reddito complessivo) / 125.000] if the child is 3 years and older.

Vum 4. Kand At the top of the list, the theoretical discounts increased from 1,220 Euros to 950 Euros to 1,420 Euros for children under 3 years and 1,250 Euros for those aged 3 and over, so they increased by 200 Euros.

If a child disabledthe theoretical deduction increased by 400 euros.

The deduction can be due for less than 12 months of the year if:

  • the child is born or dies during the tax year;
  • the child is married and is dependent on the spouse in the tax year.

When the Boy gets 3 years during the tax year, two different deductions must be compared with the months.

Large Family Bonus

For those who have 4 or more children, in addition to the deductions for each child, there is another deduction, only one for each child: this is the so-called “Large Family Bonus“.

This abortion is open 1,200 Euro regardless of the taxpayer’s income, as well as the number of months in which each child is dependent: For example, if the fourth child is born in the family on 31 December, the extended family bonus is available all year round.

Benefits of single check abolished

The operation of the sole and universal control determines the Delete of the following measures:

  • Admission for families with at least three small children;
  • Birth money or baby bonus;
  • Birth premium;
  • Birth support fund;
  • Steier Ofsaz per dependent child: only deduction for i non-disabled children over 21;
  • Admission to the ANF family unit;
  • Family Zoulag.

The single check absorbs or limits the quantities of the Daycare Bonus and is fully compatible with the use of all other boorish measures in favor of dependent children, those of the regions, the autonomous provinces of Trento and Bolzano and by Local societies.

Individual allowances and deductions for dependent children

From 1 March 2022, the deductions will be canceled and replaced by the universal allocation:

  • dependent children under 21;
  • for dependent children with disabilities
  • for dependent children under three years
  • for large families, or large family bonus.

The right of disposal remains in the basic measure of for 950 euros only for dependent children aged 21 or over, if the individual allowance is not payable; the method for calculating and distributing the deduction between spouses remains valid.


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