Taxes, data on children's sports bonuses also coming in the pre-filled 730

Richer and richer. The pre-filled tax return aims to expand the amount of data and consequently reduce the need to supplement expenses entitling to deductions or allowances. The site is open and already looking ahead to next year. In fact, there is the possibility of also including data on children's sports expenses. A potentially high-impact operation, which could involve about one million taxpayers.

The 19% deduction applies to a maximum annual expenditure of EUR 210 incurred for each dependent child between the ages of 5 and 18 for membership and subscriptions to sports associations, gyms, swimming pools and other sports facilities and installations intended for amateur sports practice. On balance, this is a deduction of 40 euros, but as things stand at present it obliges those entitled to it to make an addition and thus an amendment to the pre-filled 730 tax return in order to take advantage of it. This is also the reason why studies are being carried out to determine how the data flow of the expenses incurred by parents at sports facilities can be forwarded to the Revenue Agency.

This is a fine-tuning job that concerns so many realities on the national territory on which, however, a principle of proportionality will have to be adopted in order to avoid increasing the fulfilment burdens associated with the collection and transmission of data in an excessively burdensome manner. Therefore, the coverage could be progressive, so that over time it would cover all the gyms, swimming pools and entities potentially affected. The trial could target the 2027 declaration for departure.

The investment by the Italian tax authorities represents a further attempt at that game of anticipation to work on compliance and not to go after taxpayers with mainly formal checks for deductible or deductible expenses reported in the declaration without being entitled to them. In fact, the taxpayer who accepts the pre-filled tax return has the certainty of not running into future disputes on the data that the financial administration has pre-filled and, in the end, it results in a win-win mechanism for both parties.

This is also why the information implementation project is moving forward in a sort of work in progress. In the 2026 pre-filled tax return (tax year 2025), in fact, data on the energy-efficient home appliance bonus recognised by Mimit (30% of the purchase cost with a ceiling of 100 euro per household raised to 200 euro with an Isee of less than 25,000 euro per year) will make its debut.