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Communications to the Revenue Agency (deductible charges)
"Communications to the Revenue Agency" is a service that allows all taxpaying citizens, by 28 February of each year, to verify the deductible charges communicated by the INPS to the Revenue Agency for the purpose of compiling the pre-filled tax return.
The service is aimed at all users who need to check which tax-deductible charges INPS has already communicated to the Revenue Agency for the tax year in question.
Below is a list of all the deductible charges that INPS may include in its communications to the Revenue Agency:
- social security and welfare contributions paid in compliance with the law as well as those paid optionally to the compulsory pension administration of which the taxpayer is a member, including those for the merging of insurance periods (Article 10, paragraph 1, letter e) of the Consolidated Act on Income Tax) (TUIR) and any charges paid for domestic services and personal or family care workers (domestic helpers and carers);
- contributions to supplementary social security schemes (Article 10, paragraph 1, letter e-bis) of the Consolidated Act on Income Tax);
- life, death and accident insurance premiums (Article 15 of the Consolidated Act on Income Tax);
- interest payable and related incidental charges for ongoing loans (Article 15 of the Consolidated Act on Income Tax);
- expenses and reimbursements received for the attendance of nursery schools;
- social security contributions and INAIL premiums collected by the INPS through the ‘Family register’ tool, used by the purchaser for domestic work services;
- recovery by the INPS from non-replaced persons (to whom it therefore does not issue the single certification) of unduly paid benefits that contributed to the formation of income in previous years - which may be deducted from the total income in the year being refunded or, if not deducted in whole or in part in the tax refund period, in subsequent tax years (Article 10, paragraph 1, letter d-bis) of the Consolidated Act on Income Tax; Article 1, paragraph 174, of Law no. 147 of 27 December 2013);
- social security contributions reimbursed to non-replaced persons, for which INPS has notified the Revenue Agency of the portion of the charge deductible in previous years.
The service can be accessed online using your credentials (PIN, SPID, CIE or CNS) and allows you to consult and print any deductible charges already communicated by the INPS to the Revenue Agency which will be included in the pre-filled declaration.
The documents relating to the charges can be consulted from the date on which the pre-filled declaration is opened by the Revenue Agency and can be printed out using the appropriate command.
It should be noted that these charges are already included in the pre-filled declaration.
Taxpayers who intend to make use of the pre-filled declaration provided by the Revenue Agency must verify that the information contained in the declaration corresponds with the data displayed in the online service. If there are any discrepancies, he or she must amend the pre-filled declaration based on the data provided since the last communication made by INPS.
Delegates or heirs of a deceased recipient are not able to use the service to claim documentation. Instead, they must contact the relevant INPS office as documentary verification is required. If the communication must be made by a delegated person, in addition to the authorisation needed for the INPS to be able to issue the certification, copies of the identification documents of the person concerned and the delegated person are required. However, in the case of an heir, substitute declaration of sworn affidavit and a copy of his or her own ID must be provided.