Ratio Quotidiano Podcast · Sistema Ratio

730/2026 e principali novità - Ratio Quotidiano Podcast di venerdì 10 aprile 2026

·13 min·1 clip

New tax columns G and P now separate deductions for living descendants from other family members, with strict age and disability rules.

The episode opens with a summary of the newsletter content for April 10, 2026, focusing on the 730/2026 tax model and its main news. Host Alberto Bendoni introduces the episode by stating it will read an article by Mario Cassaro titled '730/2026 and the main news'. The model is for declaring 2025 income, with a submission deadline of September 30, 2026, applicable to both direct filers and those using tax assistance services. The IRPEF reform, initiated by Legislative Decree 216/2023 and confirmed by the 2025 Budget Law, is fully implemented in this model. Key changes include a new tax bracket system and adjustments for incomes between 20,000 and 40,000 euros. Family member deductions are updated, now limited to living descendants, with new columns G and P on the tax form for different deduction types. For high-income earners over 75,000 euros, a new deduction reorganization mechanism is introduced, allowing autonomous choice of which expenses to impute within family quotient limits. Certain expenses like health costs and 2024 restructuring are excluded. Deduction rates for 2025 expenses are set at 36%, rising to 50% for main housing, with the Superbonus at 60% under specific conditions. Increases are noted for education and guide dog maintenance deductions. The episode also covers new taxation on crypto activities, with an 18% substitute tax and exemptions. It concludes with a news segment on European court rulings, such as Italgomme and Agrisud, which found Italian tax inspection laws incompatible with the European Convention on Human Rights, affecting how national judges must interpret regulations.

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