Tax deductions for assistants of persons subject to the gross law 104, what to do and mistakes to avoid

Inail, thanks to the SuperAbile portal, recently provided useful details and clarifications on the topic of tax deductions related to people with disabilities.

SuperAbile, an “integrated call center” consisting of an information portal on disability issues – connected to Inail – recently provided clarifications on some of the tax cuts. the details.

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As we know, theIrpf It consists of the tax calculated on the income of individuals (income from secondary work, income from self-employment, rental income, etc.).

This tax is paid on Revenues That the taxpayer produces the year prior to the year in which the tax return is filed. Irpef taxes are based on upward arcs and the higher the income, the higher the personal income tax rate at stake.

However, the law provides for instruments that can be reduced, not the applicable rate, but the tax due or the tax base on which the tax is calculated. These are the so-called tax deductions and tax deductions. Obviously, we are faced with mechanisms that can save the taxpayer who can use them.

That is why it is appropriate to consider the following, and in a period full of price hikes and increases Personal income tax deductions And we will do this, in particular, focusing on the discount to employeesHelping people who are not self-sufficient. How does it work in practice? What should be remembered in this regard? Let’s find out in the course of this article.

Tax cuts for those who help people who are not self-sufficient: Characteristics and the concept of not being self-sufficient

Tax deductions are very useful because they allow to be used as part of the tax return, in order to reduce the income tax due. As mentioned above, discounts are actually one tax deduction Useful for minimizing the income tax that has to be paid or already paid, which appears in return.

Well, it is deducted from income tax, within 19%:

  • expenses incurred for personal care workers,
  • In cases of “not self-sufficiency” of a person with a disability, in carrying out the chores of daily life.

The non-self-sufficiency clause is necessary for the purposes of the respective tax deductions. It must come out of the medical certificate. People who are not independent in carrying out the chores of daily life and who therefore need constant monitoring, eg for dressing or movement, are not self-sufficient.


As explained on the Enel Disability Integrated Call Center website, the discount follows specific rules and limits. especially:

  • It must be calculated on an amount of expenditure not exceeding 2100 euros;
  • It is valid only if the taxpayer’s total income does not exceed 40,000 euros.

But be careful: when determining the total income, the income of rental premises, subject to the dry coupon system, must also be included.

The above amount, equal to 2100 euros, is valid in relation to an individual taxpayer, exceeding the number of people assisted. In practical terms, this means that if the taxpayer has paid expenses for himself and a loved one, the amount that he will be able to calculate the tax deduction in question will in any case be 2,100 euros. Whereas, if multiple taxpayers pay for assistance expenses related to the same family member, the amount involved must be divided between them.

In a period like this, CD is distinguished. Tax campaign, it is also important to remember that tax deductions are made against expenses incurred by a family member who is not self-sufficient, even when they are not financially dependent.

Account requirements for personal care workers

In order to be able to access the respective tax deductions, interested parties must also remember the following:

  • Expenses should originate from custom documentation, which can also be a receipt signed by the assistant. These documents must include the tax code, personal data of the person who made the payment and the person providing the assistance;
  • In particular, if the expenses are for the benefit of a family member, then the personal details and tax code of the latter must also be entered in the receipt.

Other cases where tax deductions are valid

Current regulations allow tax deductions to be applied, even if related assistance services are carried out by:

  • A nursing home or home for the elderly. However, the documentation should clearly state and distinguish the fees related to assistance, compared to fees related to other services provided by the host institution. This is obviously to avoid abuse;
  • Service cooperative. But in this case, the documents must indicate the nature of the service provided;
  • Temporary agency, specifying that in these circumstances the documents must include the contractual qualification of the worker.

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