The Finance Act 2008 (Act 24 December 2007, n. 244) has recently introduced and amended some important rules that cover a range of tax benefits for families.
In particular, the main new features include:
the introduction of new facilities (for example, the additional deduction for ICI to the main house, the new allowances for large families, the deduction for rent the main house and the purchase of subscriptions to local public transport);
the change, in a more favorable, and some existing facilities (such as the exclusion from the total income for the calculation of deductions, income primary residences);
the extension of certain benefits (for example, the allowance for building renovation and energy saving).
But the related tax (Decree Law 159 of 1 October 2007) to the Finance Act 2008 and the Welfare Reform Act (Law 24 December 2007, n. 247) have planned to help families on the one hand by introducing a tax deduction of 150 € in the form bonus for taxpayers with a net income tax for 2006 amounted to zero and the other the possibility IRPEF deduct contributions made for the redemption of years of graduation for the children who still do not work. In this guide are explained in detail in what consist of and how they can be enjoyed the new tax breaks.
