With resolution no. 55/E/2023, the Revenue Agency has provided clarification on filling out the 2024 Certificazione Unica, specifically the section “Data related to the spouse and dependents,” in light of the changes introduced by Legislative Decree no. 230/2021, which established the Universal and Unique Allowance (“AUU”) for dependent children.
According to the regulations, for the 2023 tax year, for each dependent child under 21 years old, the recognition of the family burden deduction is replaced by the disbursement of the AUU, subject to the provisions of the mentioned decree.
The Revenue Agency:
- Confirms to substitute payers the obligation to fill out the section dedicated to “Data related to the spouse and dependents,” even in cases where, for the individuals indicated, there has been no recognition of the family burden deduction under Article 12, Income Tax Consolidation Act (Tuir), or of expenses incurred on behalf of these dependents.
- Highlights that information related to dependent children for whom deductions under Article 12, paragraph 1, letter c), Tuir do not apply is necessary for the determination of regional surcharges on Personal Income Tax (Irpef) concerning regions that provide specific tax relief related to the tax burden.
- Reports that a comprehensive presentation of information related to dependents is necessary for the correct application of the rules following recent provisions on corporate welfare (raising the value of fringe benefits to 3,000 euros).
- Emphasizes that a complete overview of dependents, including the tax codes of children for whom the taxpayer receives the Universal Allowance, enables the Agency to have essential information for attributing, in the pre-filled tax return, expenses incurred for children communicated by third parties. This allows the taxpayer to accept the proposed declaration and benefit from subsequent ease in audits.
Instructions for completing the 2024 Certificazione Unica (CU) will outline the procedures for completing the section “Data related to the spouse and dependents” with reference to the above-described changes.
In a message numbered 3607/2023, INPS, following the mentioned resolution, states that it is in the interest of pension and social security benefit recipients to communicate to the Institute, through the “Tax Deductions – Application and Management” service available on its website, data related to dependent children for the reference tax period, even if they are beneficiaries of the AUU. This is to obtain a more defined tax certification (2024 CU), useful for the preparation, by the Revenue Agency, of the pre-filled tax return, complete with tax-favored expenses incurred for children.