New rules on deductibles

A note of interest to all residents in Italy – as of the start of the year payment for many items which are deductible costs in your tax return need to be made by traceable methods of payment. This means by debit or credit card, bank transfer or cheque. The items are:

  • specialist health appointments;
  • mortgage payments;
  • agency costs on purchase of first home;
  • veterinary costs;
  • funeral costs;
  • general school and University costs
  • sports costs for children from 5 to 18 years of age;
  • insurance costs;
  • costs of care for those with particular needs;
  • donations to schools;
  • travel passes on local transport.
  • The following items may still be paid for in cash:
    • medicines;
    • medical equipment;
    • Health services provided by public hospitals or those working under agreement with the SSN