The update was necessitated due to modifications made by the 2025 Budget Law (INPS, message 26 February 2025, no. 698). The Budget Law 2025 (article 1, paragraph 11, Law no. 207/2024) introduced some changes regarding deductions for family dependents, amending Article 12 of the Consolidated Tax on Income (TUIR). As a result, from the current year, the INPS, as a tax substitute, proceeded to adapt its Unified Deductions information system as follows:
– Zeroing, as they are not due, deductions for dependent children who have turned 30 and are not disabled;
– Revoking deductions for other dependent family members, and introducing the possibility of declaring that it is an ascending subject living with the taxpayer.
Regarding the new law introduced by Article 1, paragraph 11, letter b) of the aforementioned 2025 Budget Law, the INPS reserves the right to provide further operational instructions in a subsequent message. However, the Institute deems it useful to clarify that the discipline of non-residents (so-called Schumacker) provided for by Article 24, paragraph 3-bis, of the TUIR, has remained unchanged.
Finally, in the message in question, INPS emphasizes that it is the duty of the taxpayer, as provided for by Article 23 of Presidential Decree no. 600/1973, to declare to be entitled to the deductions provided for by Article 12 of the TUIR and to promptly communicate any changes to the tax substitute.
