Certificazione unica 2024, new guidelines from the revenue agency

Through resolution no. 55/2023, the Revenue Agency had provided specific instructions regarding the Certificazione Unica 2024 for the completion of the section ‘Data relating to the spouse and dependents.


It was made known that, in the CU2024, it is necessary to include information about dependents who were financially dependent during the reference tax period. This requirement persists even if the conditions for claiming deductions for dependents were not met, irrespective of whether the obligations were acknowledged by the substitute in the CU.

In the latest note no. 386245 dated October 27, 2023, the Revenue Agency reports that, due to a deeper exploration concerning data exchange with INPS, the previous ‘invitation’ addressed to tax substitutes to communicate, through the Certificazioni Uniche 2024, the tax codes of children who have been recognized for the Universal Child Benefit, is now ‘obsolete.’

However, the note reiterates that there are cases where, despite the non-recognition of the income tax deduction for dependent children, there remains an obligation for the tax substitute to report the data of the employee’s dependent children (namely, tax code, months, and percentage of dependency) in the relevant section of the CU.

These operational scenarios encompass:

  • When, during the final tax reckoning, the employee requests the substitute to recognize a deduction for expenses incurred on behalf of the child (e.g., a medical bill issued in the child’s name). It’s highlighted that children under 21 years old, recognized for the Universal Child Benefit, are still considered financially dependent even if the taxpayer cannot claim family burden deductions for them.
  • For the calculation of the regional income tax surcharge, if the regional law acknowledges specific benefits in the presence of dependent children (even if they are recognized for the Universal Child Benefit). If the substitute doesn’t acquire information about the dependent children from the employee (thus failing to include them in the CU section), they may be unable to accurately calculate the due surcharge.
  • For the year 2023, the non-inclusion in the income formation, up to the limit of 3,000 euros, of the value of goods provided and services rendered to employees with dependent children is envisaged. The worker provides the tax codes of the children to the substitute, who then includes this data in the section pertaining to dependents, even if deductions weren’t claimed for these dependents


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