They come, in view of the compilation of form 730, the last clarifications Revenue Agency (Circular no. 3 / E / 2016). HEALTH – The costs related to mesotherapy treatments and ozone therapy are allowed as a deduction attributable to domestic natural treatments. For the purposes of deductibility it is necessary, however, that expenditure is related to a medical prescription. As regards the treatments ‘halotherapy’ or salt caves charges are not deductible to the state. I’m not even deductible expenses incurred for services provided by unpedagogista. The agency also for the identification of the tax breaks sordidestinatari was deemed correct the reference to the law n. 381 of 1970. ATTRIBUTABLE COUNTRY HOME – The Agency requires that all co-owner can deduct the share of the relevant income, used as primary residences service, equal to the percentage of ownership of the same relevance. Regarding the restoration work of the building heritage carried on a common relevance to two homes, to identify the spending limit to calculate the deduction it is necessary to take into account the number of housing units served by the same relevance. The maximum spending limit is EUR 96,000. BOILER AND REPLACING ‘BONUS MOBILE’ – The replacement of the boiler, as direct intervention to replace an essential component of the heating system and as such qualifies intervention of “extraordinary maintenance”, allows access to the furnishings bonus, in the presence of savings energy achieved compared to the previous situation. EXPENSES FOR REPLACEMENT HEALTH – According to the information provided by the Ministry of Infrastructure and Transport, the Agency considers that the work to replace the bathtub with another tub with openable door or shower are not eligible for aid with deductions as classified among ordinary dimanutenzione interventions. It is also believed that the intervention of replacement of the bath with the other bath with openable door or with shower is not agevolabile either as direct intervention to the elimination of architectural barriers, even if able to reduce, at least in part, the physical sources of discomfort obstacles for the mobility of anyone and to improve the safe use of health equipment. It is understood that the replacement of the tank and of health in general, can be considered agevolabile if replacement is integrated or related to further interventions, as in the case, for example, of the full reconstruction of the bathroom plumbing equipment, with materials of the innovation, which involves also the replacement of health. PURCHASE PROPERTY FOR RENT – In relation to the deductibility of the purchase cost of housing properties to be leased the limit of 300.00 Euros is the maximum amount of total expenditure used to calculate the deduction, for the whole period of validity of subsidy, both with reference to the residence or to the taxpayer. The circular also states that the method of calculating the amount of deductible interest expense to purchase the building for lease are in line with those paid on the purchase of dwelling to be used as a principal residence. The deduction of 20 percent of the purchase price of residential real estate units, to be leased is subject inter alia to the length of the contract. CHARGES FOR SCHOOL ATTENDANCE – The substantial voluntary contributions in donations aimed for technological innovation (eg. Purchase of printer cartridges), school construction (eg. Payment small and urgent maintenance or repairs), the expansion of ‘educational offer (eg. purchase of photocopying checks or depth) within the scope of the deduction of 19 per cent. Instead, taxes, mandatory contributions and voluntary contributions and other donations, approved by schools or their organs and supported for school attendance fall under deduction of expenses for attending preschools, the first cycle education and the secondary school of second degree for an annual amount not exceeding EUR 400 per pupil or student. These include the registration fee, the tuition fee and spending on school meals. It remains, in any case, excluded from deduction the purchase of stationery and textbooks for secondary school first and second grade.
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