Documenti necessari per modello 730/2021

730 deductible expenses and deductible expenses

Important:  Starting in the 2020 tax year, related expenses are deductible only if incurred with traceable payment methods (bank transfer, postal order, debit card, credit card ). This is proven by the payment receipt (bank transfer receipt, POS/card payment receipt) or by the seller’s notation on the receipt or invoice. The only exceptions to this provision are expenses incurred for medicines, medical devices, and healthcare services at public facilities or at private facilities accredited by the National Health Service (SSN).

DEDUCTIBLE EXPENSES incurred in 2020
submit payment receipts for (the list is in alphabetical order)

• RENT
  copy of the rental contract for the enjoyment of the deduction in the following cases:
  – tenants with a “free” contract
  copy of the rental contract for the purpose of enjoying the deduction [ note 1 ]
  – tenants with a conventional contract
  copy of the rental contract for the purpose of enjoying the deduction [ note 2 ]
  – deduction for rent due to young people
  copy of the rental contract [ note 3 ]
  – deduction for transfer of residence
  historical residence certificate  if the deduction is requested for a transfer of residence carried out within three years  [ note 4 ]
• OTHER DEDUCTIBLE EXPENSES
  –  veterinary expenses ,
  – contributions  to buy back degrees for dependents ,
  – expenses for  interpretation services for recognized deaf-mutes ,
  – donations to  political parties ,  amateur sports clubs and associations ,
  – contributions to  mutual aid societies ,  social promotion associations ,  non-profit organizations ,  religious institutions , etc. – land reclamation
  contributions  – expenses incurred by adoptive parents for the  adoption procedures of a foreign minor
• NURSERY CENTER
  2020 payment slips  for nursery school fees  (max €632.00 for each child up to 3 years of age)
• PERIODIC SPOUSE ALLOWANCES:
  Copy of the court order or personal statement certifying  periodic allowances paid to the spouse  as a result of separation, dissolution, termination of the civil effects of the marriage, statement certifying the amounts paid in the year, tax code of the person receiving the allowances
• INSURANCE:
  This includes life insurance (death), accident insurance, insurance designed to protect the severely disabled, and insurance designed to cover the risk of becoming unable to perform daily activities.  NOTE: Since 2018, home insurance policies can also be deducted from natural disasters.  A declaration from the insurance company certifying the amount paid is required  (for accident and life insurance, declarations specifying the deductible amount or the deductibility condition are required) .
• ASSISTANCE TO NON-SELF-SUFFICIENT PERSONS:
  Expenses not exceeding €2,100.00 incurred for personal care workers (carers) in cases of non-self-sufficiency in carrying out daily living activities: the state of non-self-sufficiency may also be demonstrated by a medical certificate (a disability certificate is not required).
• SPORTS ACTIVITIES
  Receipts for expenses incurred for each child between the ages of 5 and 18, for an amount not exceeding €210.00 each, for annual membership and subscriptions to sports clubs, gyms, swimming pools and sports facilities.
• PROPERTY UNDER RESTRICTED REGIME:
  Documentation of expenses incurred for maintenance, protection, or restoration of property subject to restricted regime. The need for the work must be evidenced by a declaration in lieu of a sworn statement , to be submitted to the Ministry of Culture , unless otherwise provided for and regulated by law. The deduction is cumulative with the 50% deduction, but reduced to 50%.
• HOLIDAY BONUS
  Documentation showing the amount of the bonus already enjoyed in the amount of 80%
• GREEN BONUS (greenery maintenance interventions)
  Invoices and bank transfers proving the expenses
• GUIDE DOGS FOR THE BLIND:
  Documents certifying the expenditure incurred
• HOUSE, TAX CREDIT FOR SALE AND REPURCHASE
  copy of the deeds of sale and “repurchase” of first home with request for first home benefits [ note 5 ]
• HOME WORKERS AND CARE WORKERS: Social security
  contribution receipts  for domestic and family workers  (home helpers, carers, etc.). Please note: if the assistance is for a dependent person, wage expenses can also be deducted up to a limit of €2,100.00. 
• CONTRIBUTIONS AND DONATIONS FOR RELIGIOUS INSTITUTIONS
  copy of payment slips or bank and/or postal transfers
• SUPPLEMENTARY PENSION CONTRIBUTIONS
  contributions and premiums for supplementary and individual pension schemes  (so-called supplementary pension schemes)  copy of the contract and declaration of payments made issued by the bank/insurance company
• SOCIAL SECURITY CONTRIBUTIONS
  payment receipts for social security contributions  (for example, contributions for university degree redemption, contributions to the professional fund, reunification or “housewives’ fund” contributions)
• LEARNING DISABILITIES (DSA):
  Receipts proving expenses incurred for students under 18 or over who have yet to complete secondary school (high school) and who have learning disabilities. A medical certificate certifying the link between the subsidy and the disability is also required.
• DONATIONS
  Donations to NGOs, non-profit organizations, university and public research organizations, political parties, populations affected by public disasters or other extraordinary events, amateur sports associations, assets subject to a restricted regime, cultural and artistic activities, entertainment organizations, foundations operating in the music sector
• FUNERAL
  expenses incurred in 2020 (maximum €1,550.00). Deductibility is no longer limited to expenses paid to family members.
• HANDICAP
  expenses incurred for means necessary for accompaniment, walking, locomotion, lifting, and those for technical and IT aids, relating to  disabled persons ,  as well as for the purchase of adapted motorcycles and motor vehicles  (even non-adapted if for the transport of blind, deaf-mutes, persons recognised as having a serious handicap and invalids with serious limitations in the ability to walk)  in relation to the same persons; in such cases, a document proving recognition of the status of invalidity or handicap is required.
• RENOVATED PROPERTIES, PURCHASE
  copy of the  deed  from which it appears that the property purchased by the company has undergone  restoration  or  conservative redevelopment work  [ note 6 ]
• REAL ESTATE BROKERAGE
  invoices certifying the fees paid to real estate brokers for the purchase of the primary residence, for an amount not exceeding €1,000.00.
• MEDICAL AND SPECIFIC ASSISTANCE (HOSPITALISATION)
  receipts for medical expenses, declaration certifying expenses relating to  hospitalisation in institutions  ( this type of case concerns subjects who have been recognised as invalid or handicapped  – in this case also provide a copy of such recognition),  expenses for nursing and rehabilitation assistance , etc.
• MEDICAL
  receipts for medical expenses incurred, such as  dental, eye, surgical, analysis, hospitalization, prosthetics,  etc.  Please note: if these expenses have been partially reimbursed, we ask you to provide adequate documentation proving the reimbursements received, as in many cases, these expenses will only be partially deductible. Expenses for the purchase of foods for special medical purposes  (included in section A1 of the national register pursuant to art. 7 of the Minister of Health’s decree of 8 June 2001)   are also  deductible, excluding those intended for infants .
• ANTI-SEISMIC MEASURES
  – receipts relating to expenses incurred as well as
  – the document certifying payments by bank transfer.[ note 7 ]
• FURNITURE (BONUS):
  Receipt/invoice for expenses incurred for  furniture  or  large appliances rated A+ or higher (A for ovens),  along with documentation proving payment by bank transfer or electronic money. (Please note that expenses incurred in 2020 are deductible only for the property for which work, qualifying for the 50% deduction, was carried out no earlier than January 1, 2019.) For the furniture bonus, young couples must provide documentation proving they have been living together for at least three years.
• MORTGAGES AND LEASES FOR PRIMARY RESIDENCES
  –  Deed of sale  and  mortgage deed  for the primary residence (if not already provided in previous years);
  – Bank statement or receipts certifying  interest paid  on mortgages for the purchase of the residence or, if taken out after 1998, for its construction  (note that notary fees incurred for drafting the mortgage contract may be deducted);
  –  ​​Leasing contract  and  statement certifying amounts paid  during 2019.
• ENERGY SAVING (55%/65% TAX DEDUCTION)
  A 55% or 65% tax deduction is available for expenses incurred for a series of energy-saving interventions in existing buildings. The maximum amount of expenditure varies depending on the type of intervention. Since 2011, the expenditure has been mandatory and deductible in 10 equal annual installments. The types of interventions include:
  – energy retrofitting of existing buildings
  – renovations to the building envelope of existing buildings
  – installation of solar panels
  – replacement of winter air conditioning systems
  – installation of multimedia devices for remote control of heating, hot water production, and air conditioning.
  To deduct these expenses, you will need  copies of the invoices  and related  bank transfers , a copy of the certification  issued by a qualified technician, a copy of the energy performance certification  or  energy qualification certificate ,  and a receipt for submitting the required documentation to ENEA.
• PROPERTY RENOVATIONS:
  Expenses for property renovations (50% deduction). The following are required:
  – all receipts for  expenses incurred  as well as
  – documents certifying  payments by bank transfer .
  In the case of condominium renovations, a declaration from the administrator is sufficient.
  Please note : these expenses include those related  to the purchase of a newly built garage  that is an accessory to the residence [ note 8 ], those related to the purchase of a  boiler , costs for building security such as  armored doors, gates and burglar alarms , and the costs of  bringing the systems up to standard.
• SCHOOL, UNIVERSITY:
  Receipts proving expenses for  primary ,  lower and upper secondary schools ,  universities  and  university specialization courses  (including foreign or private universities), and receipts for expenses for attending  preschool  (ages 4 to 6). Amounts related to  canteens are also deductible .
• UNIVERSITY STUDENTS AWAY FROM HOME:
  Expenses related to  rental contracts for property intended for university student housing,  provided that the university is located at least 100 kilometers from the student’s municipality of residence and in a different province. The deduction is applicable up to a maximum amount of €2,633.00. The deduction also applies to fees related to  hospitality agreements , as well as  assignment of use or lease agreements stipulated with right-to-education institutions, universities, etc.
• SUPERBONUS 110%
  To deduct these expenses, you will need  copies of the invoices  and related  bank transfers , a copy of the certification  issued by a qualified technician, a copy of the energy performance certification or energy qualification certificate ,  and a receipt for sending the required documentation to ENEA . In the event of a credit transfer or invoice discount, a copy of the  receipt for the communication to the Revenue Agency and a certification from the CAF are required.