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Redditometro, from ex-spouse's cheque to car tax and medicines: here is where the Inland Revenue checks are triggered

Taxpayers will still be able to defend themselves. The analysis will start from 2016 income (it should cover income from 2018 onwards) and will take into account elements already in the tax registry

22 May 2024

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From medicines and visits, to utility bills via mortgage expenses or telephone bills, and even expenses for plants and flowers or to maintain a horse: there is everything among the items that the administration will be able to use to verify the (presumed) income of taxpayers under the new redditometer. Taxpayers will still be able to defend themselves. The analysis will start with 2016 incomes (it should cover those from 2018 onwards) and will take into account elements already in the tax registry. Or a minimum level of expenditure. Here is how it works and the expenses that will be taken into account.

The taxpayers' defence

The administration reads the data and assumes a tot income. It asks for explanations. Taxpayers will be able to defend themselves and prove that the expenses were financed with income other than that owned in the tax period. They will also be able to argue that the expenses attributed are of a different amount and that the portion of the savings used for consumption and investment was formed in previous years.

Food and clothing expenses

The long list attached to the measure starts with the consumption of foodstuffs, beverages, clothing and footwear: in this case, the subsistence threshold value of the corresponding item identified by Istat is taken into account in the absence of data in the information system of the Anagrafe. That is, in the absence of certain data, a certain expenditure threshold is assumed.

Mortgage and rent

Expenses for the mortgage or to pay the rent, any real estate leasing fees and related expenses to pay for water and condominium, and also expenses for maintenance or any real estate agents are taken into account.

Investments

Almost all investments are examined: from stocks to stamps. Clearly also gold.

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Energy, household spending and health

Then there are the expenses for fuel and energy. The administration will also be able to examine whether or not you have central heating. But even the new washing machine could be included: expenditure on furniture, household appliances and household services will also be checked. Domestic helpers and other household goods and services (linen, detergents, pots and pans) will not escape either. Then the expenses for health care, starting with medicines and doctor's visits.

Transportation

Expenses for liability, fire and theft insurance for cars, motorbikes, caravans, motorhomes, minicars and also the payment of road tax will be taken into account. The same will be for aircraft and watercraft together with maintenance costs (spare parts, for example). Also included are expenses for trams, buses, taxis and other transport.

Communications and School

A new mobile phone and related bills may also be under consideration along with education expenses. In this case, those for school books, school fees, tuition and the like for: kindergarten, pre-school, primary school, secondary school, foreign language courses, university courses, tutoring, exam preparation courses, specialisation schools, master's degrees will be taken into account. Nor do study abroad or university rents escape.

Free time and horses

For leisure, culture and games, expenses will be checked for: games and toys, radio, television, hi-fi, computers, non-school books, newspapers and magazines, records, stationery, radio, television and internet subscriptions, lotto and lotteries, plants and flowers, radio, television and computer repairs. Pay-TV subscriptions, sporting activities and horses are not overlooked: in this case, expenditure per horse kept on its own is assumed to be 5 euro for the number of days of ownership as recorded in the tax registry, 10 euro per horse boarded. Look also at Fido and related veterinary expenses.