Starting from the 1st of January 2018, the limit of income, necessary to consider children as “Dependent Children”, is raised from 2.840,00 € to 4.000,00 €, if the child is under 24 years old.
Learning Specific Difficulties
New Tax Bonus with rate 19%, for expenditure effected during 2018 to buy technical tools, computer facilities, instruments that help verbal communication and foreign languages learning, necessary to help kids with learning specific difficulties, until High School Diploma.
Source: Fisco e Tasse
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