Manoeuvre, new squeeze on immigrants: no deductions for dependent children and EUR 600 'tax' on citizenship
In the bill filed in the Chamber of Deputies, there is a stop to tax rebates if the worker is not from the EU or the European Economic Area. It becomes expensive to ask to become Italian
2' min read
2' min read
The manoeuvre's double stranglehold on immigrants: a stop to tax deductions and a 'tax' on procedures to obtain citizenship. In the text filed with the Chamber of Deputies, which officially launches the budget session that is set to close at the end of the year, two paragraphs appear in the tax chapter and in the justice chapter, one dedicated to non-EU foreign workers who transfer their residence to Italy but leave their children at home, and the other to those who apply for Italian citizenship.
Stop IRS rebates
Article 2 of the draft budget, which redesigns the impact of the IRS's tax deductions, dedicates the last codicil to foreign workers. In particular, it is stipulated that as of 1 January 2025, deductions for dependent family members are not due to taxpayers who are not Italian citizens or citizens of an EU member state or of a state party to the agreement on the European Economic Area for family members residing abroad. In addition to Italy itself, countries such as Austria, Belgium, Bulgaria, Croatia, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Iceland, Republic of Ireland, Latvia, Liechtenstein, Lithuania, Luxembourg, Malta, Netherlands, Norway, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden and the United Kingdom are part of this European Economic Area.
To give an example, a Ukrainian carer or caregiver working in Italy, who is up to date with declarations and taxes to be paid in Italy, will not be able to reduce the burden of taxes due by using deductions for family members who have remained in their country of origin. Translating the rules to which the regulation refers, the two workers in our example would not be able to use the discounts granted to all workers for their spouses who are not legally and effectively separated, or the €950 allowance for each child, including recognised children born out of wedlock, adopted, affiliated or fostered children, aged 21 or over but under 30, as well as for each child aged 30 or over with an established disability, when calculating the taxes due.
The new citizenship 'tax'
.Scrolling through the text of the Ddl, stopping at Article 106, one comes across the second provision aimed at immigrants and. In this chapter, the leverage is no longer that of taxation, but that of justice and the levies that the state requires from those who initiate litigation. In particular, it is foreseen that from 1 January 2025, for disputes concerning the ascertainment of Italian citizenship, the unified contribution will be set at 600 euros. This sum is obviously in addition to the €250 and the €16 revenue stamp that applicants for Italian citizenship must pay when submitting their applications. The contribution, as the new rule also provides, will be due for each applicant party, even if the application is filed jointly in the same case.
