{"id":3398,"date":"2026-06-03T08:00:00","date_gmt":"2026-06-03T06:00:00","guid":{"rendered":"https:\/\/studiolombardolarosi.it\/?p=3398"},"modified":"2026-06-11T13:45:52","modified_gmt":"2026-06-11T11:45:52","slug":"restructuring-of-deductions-in-the-italian-tax-return","status":"publish","type":"post","link":"https:\/\/www.studiolombardolarosi.it\/en\/2026\/06\/03\/restructuring-of-deductions-in-the-italian-tax-return\/","title":{"rendered":"Restructuring of Deductions in the Italian Tax Return 2025: The Complete Guide to Not Losing a Single Euro"},"content":{"rendered":"\n<p class=\"has-black-color has-text-color has-link-color wp-elements-abe17d12df730ee67cb3dc2d6aeeb023 wp-block-paragraph\">From 2025, filing an Italian income tax return has become more complex for medium-to-high earners. The <strong>restructuring of deductions in the Italian tax return<\/strong> has introduced an overall cap on deductible expenses for taxpayers with total income above \u20ac75,000, fundamentally changing how <a href=\"https:\/\/www.agenziaentrate.gov.it\/\" target=\"_blank\" rel=\"noopener\">tax<\/a> benefits are calculated. In this guide, <strong>Studio Lombardo Larosi<\/strong> explains clearly how traceability, tapering and restructuring work \u2014 and how to avoid costly mistakes in your tax return.<\/p>\n\n\n\n<div class=\"wp-block-rank-math-toc-block has-black-color has-text-color has-link-color wp-elements-6a4c9c0bb490b12fb3b1a2c939803761\" id=\"rank-math-toc\"><h2>Table of Contents<\/h2><nav><ul><li><a href=\"#three-rules\">The three rules limiting IRPEF deductions: an overview<\/a><\/li><li><a href=\"#traceability\">Traceability of expenses: when you lose your deduction without realising it<\/a><ul><li><a href=\"#expenses-exempt-from-traceability\">Expenses exempt from the traceability requirement<\/a><\/li><\/ul><\/li><li><a href=\"#tapering\">Tapering of deductions: how the 19% rate changes for higher earners<\/a><ul><li><a href=\"#expenses-exempt-from-tapering\">Expenses exempt from tapering<\/a><\/li><\/ul><\/li><li><a href=\"#restructuring\">Restructuring of deductions in the Italian tax return: the major 2025 change<\/a><\/li><li><a href=\"#cap-table\">Table: maximum deductible expense cap by income and number of children<\/a><\/li><li><a href=\"#excluded-expenses\">Expenses excluded from the restructuring of deductions in the Italian tax return<\/a><\/li><li><a href=\"#practical-example\">How restructuring works in practice: a concrete example<\/a><\/li><li><a href=\"#double-penalty\">Income above \u20ac120,000: a double penalty<\/a><ul><li><a href=\"#download-infographic\">Download the infographic PDF<\/a><\/li><\/ul><\/li><li><a href=\"#faq\">Frequently asked questions (FAQ) \u2014 Restructuring of Deductions in the Italian Tax Return<\/a><\/li><li><a href=\"#restructuring-hitting-you-hard\">Is the restructuring of deductions hitting you hard? Let&#8217;s talk<\/a><\/li><\/ul><\/nav><\/div>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 id=\"three-rules\" class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-022d5c3c8d8cc034e2104521cccd6198\"><strong>The three rules limiting IRPEF deductions: an overview<\/strong><\/h2>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-7e3e651f4704f01b5dbe84b549dabec3 wp-block-paragraph\">In recent years the Italian legislator has introduced three cross-cutting rules that apply \u2014 with certain exceptions \u2014 to the majority of deductible expenses in the tax return. Each of these rules can reduce or eliminate the deduction available to the taxpayer, regardless of how much was spent.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-black-color has-text-color has-link-color has-fixed-layout\"><tbody><tr><td><strong>Rule<\/strong><\/td><td><strong>In force from<\/strong><\/td><td><strong>Who it affects<\/strong><\/td><\/tr><tr><td>Traceability of expenses for the 19% deduction<\/td><td>2020<\/td><td>All taxpayers<\/td><\/tr><tr><td>Tapering of the 19% deduction based on income<\/td><td>2020<\/td><td>Total income between \u20ac120,000 and \u20ac240,000<\/td><\/tr><tr><td>Restructuring of deductions with an overall expense cap<\/td><td>2025<\/td><td>Total income above \u20ac75,000<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-878f8d5119b125b9112c069c52f12b13 wp-block-paragraph\">The three measures are not mutually exclusive: in certain cases they apply in sequence, amplifying the overall reduction in available deductions. Let us look at each one in detail.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 id=\"traceability\" class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-f789741bbb5ee8354653b8a5bdf398da\"><strong>Traceability of expenses: when you lose your deduction without realising it<\/strong><\/h2>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-097aa5d899ade2d990a7d1280ecb5847 wp-block-paragraph\">Since 2020, claiming the 19% deduction for expenses listed under Art. 15 of the TUIR requires that the payment was made by traceable means: bank or postal transfer, credit or debit card, cheque, or any other instrument that allows the transaction to be traced. Anyone who pays in cash forfeits the right to the deduction, even if the expense is entirely legitimate and properly documented.<\/p>\n\n\n\n<h3 id=\"expenses-exempt-from-traceability\" class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-d0c3e13359f618f6172c2b2a213d751e\"><strong>Expenses exempt from the traceability requirement<\/strong><\/h3>\n\n\n\n<p class=\"has-secondary-color has-primary-background-color has-text-color has-background has-link-color wp-elements-1d110bcd753eba0aead13433be4dd678 wp-block-paragraph\">The traceability requirement does not apply to the following categories of expenditure:<\/p>\n\n\n\n<ul class=\"wp-block-list has-black-color has-text-color has-link-color wp-elements-e60a28ac1474d0f53ef9c010d0cae7bc\">\n<li>Purchase of medicines and medical devices<\/li>\n\n\n\n<li>Healthcare services provided by public facilities<\/li>\n\n\n\n<li>Healthcare services provided by private facilities accredited to the National Health Service (SSN)<\/li>\n<\/ul>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-3ea39486b8ae349d2701d04b3f793260 wp-block-paragraph\">It should be noted that the traceability requirement applies exclusively to deductible expenses under Art. 15 TUIR \u2014 that is, those deductible at the 19% rate. It does not automatically extend to deductible costs (oneri deducibili) or to expenses deductible at rates other than 19%. However, specific categories such as charitable donations or building renovation bonuses have their own equivalent requirements under separate legislation.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/studiolombardolarosi.it\/wp-content\/uploads\/2025\/02\/Studio-Lombardo-Larosi-Assistenza-Fiscale-Padova_4_WEB-1024x683.jpg\" alt=\"Restructuring of deductions in the Italian tax return\" class=\"wp-image-744\" srcset=\"https:\/\/www.studiolombardolarosi.it\/wp-content\/uploads\/2025\/02\/Studio-Lombardo-Larosi-Assistenza-Fiscale-Padova_4_WEB-1024x683.jpg 1024w, https:\/\/www.studiolombardolarosi.it\/wp-content\/uploads\/2025\/02\/Studio-Lombardo-Larosi-Assistenza-Fiscale-Padova_4_WEB-300x200.jpg 300w, https:\/\/www.studiolombardolarosi.it\/wp-content\/uploads\/2025\/02\/Studio-Lombardo-Larosi-Assistenza-Fiscale-Padova_4_WEB-768x512.jpg 768w, https:\/\/www.studiolombardolarosi.it\/wp-content\/uploads\/2025\/02\/Studio-Lombardo-Larosi-Assistenza-Fiscale-Padova_4_WEB.jpg 1280w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\">Restructuring of Deductions in The Italian Tax Return<\/figcaption><\/figure>\n\n\n\n<h2 id=\"tapering\" class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-1fff1488784e8006357e8cfca154f8ae\"><strong>Tapering of deductions: how the 19% rate changes for higher earners<\/strong><\/h2>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-05a3b7c08726490bde2a3b88190ccc3c wp-block-paragraph\">Also in force since 2020, tapering applies to taxpayers with total income above \u20ac120,000. In these cases, the 19% deduction is not granted in full but reduced proportionally, until it is eliminated entirely when income exceeds \u20ac240,000.<\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-c708397a837bc91b2fc1a65cadb59b2f wp-block-paragraph\">The formula applied is as follows:<\/p>\n\n\n\n<p class=\"has-secondary-color has-primary-background-color has-text-color has-background has-link-color wp-elements-4253880d457545a274b1c5c49b6ceff6 wp-block-paragraph\"><strong>Effective deduction = Potential deduction \u00d7 (240,000 \u2013 total income) \u00f7 120,000<\/strong><\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-a2e48393668a605612758b3430ee9177 wp-block-paragraph\">For example, with income of \u20ac150,000 and a potential deduction of \u20ac295, the effective deduction is: 295 \u00d7 (240,000 \u2212 150,000) \u00f7 120,000 = 295 \u00d7 0.75 = <strong>\u20ac221<\/strong>.<\/p>\n\n\n\n<h3 id=\"expenses-exempt-from-tapering\" class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-958b109df0eeb60ec6a889253a040eda\"><strong>Expenses exempt from tapering<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list has-black-color has-text-color has-link-color wp-elements-dddd693a79072a6a078a6e74ef2ae391\">\n<li>Healthcare expenses<\/li>\n\n\n\n<li>Interest on agricultural loans and mortgages<\/li>\n\n\n\n<li>Interest on mortgages for the purchase or construction of the primary residence<\/li>\n<\/ul>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-365089fbbb88548cd2903a1d285b046f wp-block-paragraph\">These items are always deducted in full, regardless of the taxpayer&#8217;s income level.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 id=\"restructuring\" class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-69a28478211f32c5f0f2a4dfbd03d8c9\"><strong>Restructuring of deductions in the Italian tax return: the major 2025 change<\/strong><\/h2>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-85763fdc40deee6c74677b3975583e75 wp-block-paragraph\">The <strong>restructuring of deductions in the Italian tax return<\/strong> is the most impactful measure introduced from 2025 and applies to anyone with total income above \u20ac75,000. Unlike tapering \u2014 which affects the value of each individual deduction \u2014 restructuring introduces an <strong>overall cap<\/strong> on the total sum of expenses eligible for deduction.<\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-3108f8faaeb8e3528cbfb9adf5c37ba5 wp-block-paragraph\">The maximum cap is calculated by multiplying two factors:<\/p>\n\n\n\n<ul class=\"wp-block-list has-black-color has-text-color has-link-color wp-elements-530982480028fd213a3a47916925c31d\">\n<li><strong>Base amount<\/strong>: \u20ac14,000 for income between \u20ac75,000 and \u20ac100,000; or \u20ac8,000 for income above \u20ac100,000<\/li>\n\n\n\n<li><strong>Children coefficient<\/strong>: 0.50 (no children), 0.70 (1 child), 0.85 (2 children), 1.00 (3 or more children, or at least one disabled child)<\/li>\n<\/ul>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-e71168444ba5da76924577c6ecc430e8 wp-block-paragraph\">Once the cap is established, all deductible expenses are totalled. If the sum exceeds the limit, some expenses must be reduced or removed to bring the total within the cap, after which the deduction is calculated on each remaining item at its applicable rate. The Revenue Agency recommends retaining the expenses with the highest deduction rate \u2014 such as building renovation bonuses \u2014 and eliminating those at 19%, in order to maximise the taxpayer&#8217;s benefit. The taxpayer may however override this automatic logic by ticking the box marked <em>&#8220;Non-automated restructuring of deductions&#8221;<\/em>.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 id=\"cap-table\" class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-8a22e8311e0dbd80bddc15b2aca0cf6c\"><strong>Table: maximum deductible expense cap by income and number of children<\/strong><\/h2>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-20a14a8f34937dc577842d5c5fa5f3d9 wp-block-paragraph\">The table below summarises the maximum overall deductible expense following the <strong>restructuring of deductions in the Italian tax return<\/strong>, based on income level and the number of fiscally dependent children:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-black-color has-text-color has-link-color has-fixed-layout\"><tbody><tr><td><strong>Dependent children<\/strong><\/td><td><strong>Income between \u20ac75,000 and \u20ac100,000<\/strong><\/td><td><strong>Income above \u20ac100,000<\/strong><\/td><\/tr><tr><td>No children<\/td><td>\u20ac7,000<\/td><td>\u20ac4,000<\/td><\/tr><tr><td>1 child<\/td><td>\u20ac9,800<\/td><td>\u20ac5,600<\/td><\/tr><tr><td>2 children<\/td><td>\u20ac11,900<\/td><td>\u20ac6,800<\/td><\/tr><tr><td>3 or more children (or at least 1 disabled child)<\/td><td>\u20ac14,000<\/td><td>\u20ac8,000<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-b8c061faf1e1dc4f3ef2a650cd841fac wp-block-paragraph\">Important: these amounts represent the maximum threshold for deductible <strong>expenditure<\/strong>, not for the <strong>deduction<\/strong> itself. The effective deduction is obtained by applying the relevant rate (19%, 50%, etc.) to each remaining item of expenditure.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 id=\"excluded-expenses\" class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-6b5553fe97140aa1c796c9164e5a338c\"><strong>Expenses excluded from the restructuring of deductions in the Italian tax return<\/strong><\/h2>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-5132373a524a6d8934b9b0b2cd47db9b wp-block-paragraph\">Not all deductible expenses fall within the cap for the purposes of the <strong>restructuring of deductions in the Italian tax return<\/strong>. Certain categories remain entirely outside the limit and are deducted in full regardless of income:<\/p>\n\n\n\n<ul class=\"wp-block-list has-black-color has-text-color has-link-color wp-elements-39d7d72e8a2f3c90dfe629c6d086111b\">\n<li>Healthcare expenses<\/li>\n\n\n\n<li>Investments in innovative start-ups and innovative SMEs<\/li>\n\n\n\n<li>Interest on agricultural loans and mortgages (no date restriction)<\/li>\n\n\n\n<li>Interest on mortgages for the purchase or construction of the primary residence <strong>signed on or before 31 December 2024<\/strong><\/li>\n\n\n\n<li>Deductible insurance premiums on contracts <strong>signed on or before 31 December 2024<\/strong><\/li>\n\n\n\n<li>Building renovation instalments for work <strong>paid on or before 31 December 2024<\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-c17bb81a0266b72869665b7a3ae686f6 wp-block-paragraph\">A crucial point: the relevant date is not when the deduction is claimed, but when the expense was <strong>incurred<\/strong> or the contract was <strong>signed<\/strong>. This means, for example, that the fifth instalment of a building renovation bonus for work paid in 2023 remains outside the restructuring cap even when claimed in the 2026 return. Conversely, instalments relating to renovation work started from 2025 onwards fall within the cap.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 id=\"practical-example\" class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-384e495194f367ea2e95cc384aaf30c3\"><strong>How restructuring works in practice: a concrete example<\/strong><\/h2>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-303a46573422a3c452da80cde73a9505 wp-block-paragraph\">Consider a taxpayer with no dependent children and total income of \u20ac110,000, who presents the following deductible items in their 2026 tax return:<\/p>\n\n\n\n<ol class=\"wp-block-list has-black-color has-text-color has-link-color wp-elements-7d6a8ab7d9ab25222aec5a1c3dd33d1d\">\n<li>Instalment of a building renovation bonus for work on a second home paid in 2022, deduction rate 50%: <strong>\u20ac2,000<\/strong> \u2014 <em>excluded from the restructuring because the expenditure predates 2025<\/em><\/li>\n\n\n\n<li>Instalment of a building renovation bonus for work on the primary residence paid in 2025, deduction rate 50%: <strong>\u20ac6,000<\/strong> \u2014 <em>subject to restructuring<\/em><\/li>\n\n\n\n<li>Funeral expenses up to the \u20ac1,550 limit, deduction rate 19%: <strong>\u20ac1,550<\/strong> \u2014 <em>subject to restructuring<\/em><\/li>\n<\/ol>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-05fc7e9056c8837ab6138efb282a86f2 wp-block-paragraph\">The maximum cap for this taxpayer (income above \u20ac100,000, no children) is <strong>\u20ac4,000<\/strong>. The total of expenses subject to restructuring is \u20ac6,000 + \u20ac1,550 = \u20ac7,550, which exceeds the cap. The expense with the higher deduction rate is therefore retained (\u20ac6,000 of renovation at 50%), reduced to the available cap of \u20ac4,000. The funeral expenses are completely excluded.<\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-bdc381bdae0bc739e6611f6eccf9ceab wp-block-paragraph\">Final result: deduction on the 2025 renovation = \u20ac4,000 \u00d7 50% = <strong>\u20ac2,000<\/strong>. The deduction on the 2022 work instalment (\u20ac2,000) remains fully deductible, as it falls outside the restructuring cap.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 id=\"double-penalty\" class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-d5296715d4e1ae5a0b206265f5ac1d3c\"><strong>Income above \u20ac120,000: a double penalty<\/strong><\/h2>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-d51f26eb8f71c658c82e581490b9bfa4 wp-block-paragraph\">Taxpayers whose total income exceeds \u20ac120,000 face the most burdensome situation: both measures apply in sequence. First, the <strong>restructuring of deductions in the Italian tax return<\/strong> reduces the pool of eligible expenses to the cap calculated on the basis of income and children. Then <strong>tapering<\/strong> further reduces the effective value of each remaining deduction.<\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-e094559a9dc30ce476e186500b2f6262 wp-block-paragraph\">In these cases tax planning becomes essential: choosing correctly which expenses to retain and which to remove can make a difference of hundreds or thousands of euros in savings. A misjudgement \u2014 for instance, removing an expense eligible for a 50% deduction instead of one at 19% \u2014 can result in a completely avoidable fiscal loss.<\/p>\n\n\n\n<h3 id=\"download-infographic\" class=\"wp-block-heading has-primary-color has-text-color has-link-color wp-elements-dba454b60aa2d0b4b2204f5f9b76918a\"><a href=\"https:\/\/studiolombardolarosi.it\/wp-content\/uploads\/2026\/05\/infografica_detrazioni_en.pdf\" data-type=\"attachment\" data-id=\"3401\">Download the infographic PDF<\/a><\/h3>\n\n\n\n<div data-wp-interactive=\"core\/file\" class=\"wp-block-file\"><object data-wp-bind--hidden=\"!state.hasPdfPreview\" hidden class=\"wp-block-file__embed\" data=\"https:\/\/studiolombardolarosi.it\/wp-content\/uploads\/2026\/05\/infografica_detrazioni_en.pdf\" type=\"application\/pdf\" style=\"width:100%;height:318px\" aria-label=\"Embed of infografica_Restructuring of Deductions in the Italian Tax Return .\"><\/object><a id=\"wp-block-file--media-7137b171-82b1-4192-852d-fb6fc156765c\" href=\"https:\/\/studiolombardolarosi.it\/wp-content\/uploads\/2026\/05\/infografica_detrazioni_en.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">infografica_Restructuring of Deductions in the Italian Tax Return <\/a><\/div>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 id=\"faq\" class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-b5c6bbf45d0aa366713d2fcbeb5e13c2\"><strong>Frequently asked questions (FAQ)<\/strong> \u2014 Restructuring of Deductions in the Italian Tax Return<\/h2>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-e8648e08a2937accf4c5eb1f95043f60 wp-block-paragraph\">\ud83d\udccc <strong>Does the restructuring of deductions apply to employed workers too?<\/strong><br>\u27a1\ufe0f Yes. The measure applies to all individual taxpayers with total income above \u20ac75,000, regardless of their income category. Employees, self-employed professionals, business owners, and pensioners may all be affected.<\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-18c73e68d752afb60c22672bbf16cf48 wp-block-paragraph\">\ud83d\udccc <strong>What happens if I have more than one disabled child?<\/strong><br>\u27a1\ufe0f The presence of at least one disabled child triggers the maximum coefficient of 1.00, which corresponds to the highest cap: \u20ac14,000 for income between \u20ac75,000 and \u20ac100,000, or \u20ac8,000 for income above \u20ac100,000.<\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-75c37d004ce7979f640444e9b09c5902 wp-block-paragraph\">\ud83d\udccc <strong>Can I choose which expenses to remove in the restructuring?<\/strong><br>\u27a1\ufe0f Yes. The Revenue Agency&#8217;s automatic proposal prioritises expenses with higher deduction rates, but the taxpayer can override this by ticking the relevant box in the form. This may be useful, for example, when it is preferable to retain certain expenses for strategic reasons or due to the taxpayer&#8217;s specific circumstances.<\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-ab7c28a0f9ef004333c15a64272131ab wp-block-paragraph\">\ud83d\udccc <strong>Are healthcare expenses always fully deductible?<\/strong><br>\u27a1\ufe0f Yes. Healthcare expenses are excluded from both tapering and restructuring. They are therefore always deducted at the standard rate (19% on the amount exceeding the \u20ac129.11 threshold), regardless of the taxpayer&#8217;s income level.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<div class=\"wp-block-group is-content-justification-center is-layout-constrained wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-cover\"><img loading=\"lazy\" decoding=\"async\" width=\"640\" height=\"427\" class=\"wp-block-cover__image-background wp-image-1143 size-full\" alt=\"\" src=\"https:\/\/www.studiolombardolarosi.it\/wp-content\/uploads\/2025\/06\/contabilita-19-small.jpg\" data-object-fit=\"cover\" srcset=\"https:\/\/www.studiolombardolarosi.it\/wp-content\/uploads\/2025\/06\/contabilita-19-small.jpg 640w, https:\/\/www.studiolombardolarosi.it\/wp-content\/uploads\/2025\/06\/contabilita-19-small-300x200.jpg 300w\" sizes=\"auto, (max-width: 640px) 100vw, 640px\" \/><span aria-hidden=\"true\" class=\"wp-block-cover__background has-black-background-color has-background-dim-70 has-background-dim\"><\/span><div class=\"wp-block-cover__inner-container is-layout-flow wp-block-cover-is-layout-flow\">\n<div class=\"wp-block-group is-layout-constrained wp-container-core-group-is-layout-eac02fd3 wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-3a88641f wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<h2 class=\"wp-block-heading has-text-align-center has-third-color has-text-color\" id=\"restructuring-hitting-you-hard\" style=\"font-size:32px;font-style:normal;font-weight:500\"><strong>Is the restructuring of deductions hitting you hard? Let&#8217;s talk<\/strong><\/h2>\n\n\n\n<p class=\"has-text-align-center has-third-color has-text-color has-tiny-font-size wp-block-paragraph\" style=\"font-style:normal;font-weight:300\">Studio Lombardo Larosi helps you optimise the <strong>restructuring of deductions in your Italian tax return<\/strong>, choose which expenses to retain, and minimise the fiscal impact. Contact us for a personalised consultation.<\/p>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-b29d4327 wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button is-style-custombuttonfill is-style-custombuttonone\"><a class=\"wp-block-button__link has-helvetica-arial-font-family has-tiny-font-size has-custom-font-size wp-element-button\" href=\"https:\/\/studiolombardolarosi.it\/en\/contact-us\/\" style=\"border-radius:5px;padding-top:18px;padding-right:40px;padding-bottom:18px;padding-left:40px\">CONTACT US<\/a><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>From 2025, filing an Italian income tax return has become more complex for medium-to-high earners. The restructuring of deductions in the Italian tax return has introduced an overall cap on deductible expenses for taxpayers with total income above \u20ac75,000, fundamentally changing how tax benefits are calculated. In this guide, Studio Lombardo Larosi explains clearly how [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":3400,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[18,19],"tags":[484],"class_list":["post-3398","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting","category-consulting","tag-restructuring-of-deductions-in-the-italian-tax-return"],"_links":{"self":[{"href":"https:\/\/www.studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/posts\/3398","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/www.studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/comments?post=3398"}],"version-history":[{"count":6,"href":"https:\/\/www.studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/posts\/3398\/revisions"}],"predecessor-version":[{"id":3462,"href":"https:\/\/www.studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/posts\/3398\/revisions\/3462"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/media\/3400"}],"wp:attachment":[{"href":"https:\/\/www.studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/media?parent=3398"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/categories?post=3398"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/tags?post=3398"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}