Health, education and mortgages: growing expenses in 730

Numbers, as always, can lend themselves to several readings. Yet the signal is there. Some of the main items of deductible expenses show an increase. From health to education, from children's sports to mortgage interest, Italian taxpayers spent more in 2024 than in 2023. Evidence of this is provided by the first findings drawn up by the Consulta dei Caf (the association that brings together tax assistance centres) through a comparative analysis on a representative sample of taxpayers who have already presented the 730 form (declaration 2025 on tax year 2024) at the Caf members by the end of July, making a comparison with the same audience in the previous year (declaration 2024 on tax year 2023). A monitoring of the pulse of the situation while the declaration campaign is still underway, considering that the deadline for sending the 730 tax return both for those who turn to Cafes and for those who choose the do-it-yourself transmission with the pre-compiled form will expire next 30 September. But there are at least two trend lines that can emerge: greater focus on certain types of expenses and increased costs incurred.

First of all, it should be pointed out that the focus of the analysis was on charges for which the19 per cent deduction is mainly provided. In particular, in the study finalised by the Consulta, theaverage expenditure forhealth care recorded an average increase of 4.3 per cent, going from an average expenditure of 1,112.56 euro per taxpayer in 2024 to 1,160.19 euro in 2025. According to the reading of the Consulta dei Caf, this dynamic can be seen as a sign of the commitment of families to health protection, even in the face of the rising cost of services and recourse toprivate medical services.

The average expenses incurred for school and university education also increased (up 4.7% and 6.8% respectively). Expenditure on sports activities for children also increased slightly, testifying - according to the analysis - to families' desire to ensure their children's psycho-physical well-being, despite the rising cost of living.

The average value of expenditure on interest on mortgages is also on the rise (+3.5%), confirming that housing is an increasing cost factor in family economies. The positive sign accompanies the growing number of taxpayers who include veterinary expenses in their declarations (+ 3.7%): pets - the analysis explains - are increasingly considered an integral part of the family, representing a stable expenditure item, despite the limits imposed by tax regulations.

With regard torental fees for university students, although the average amount per taxpayer has increased slightly (from 1,908.88 to 1,970.27 euro), the overall number of those who deduct these expenses has decreased (-2.6% of those concerned). Awork in progress reading of the data seems to suggest that supporting a university child away from home is becoming increasingly complicated and expensive.