Deduzioni fiscali

Maintenance allowance in the 2024 tax return: who is entitled to the deduction

The tax rules for who pays and who receives child support varies based on who the recipient of the sum is.
In fact, the deduction is only available to those who pay maintenance to the ex-spouse.
In this case, in fact, whoever pays the sums has the right to deduct them from the Irpef taxable income.
For the ex-spouse, however, who receives the maintenance allowance amounts, there is the obligation to indicate the sums received as taxable income and will have to pay IRPEF on them.
The Revenue Agency, with circular 24/E/2022, provided the necessary clarifications for the taxpayer to indicate the maintenance allowance in the tax return.
It should be clarified that these rules do not apply when the maintenance allowance received is that intended for the children: in this case the sums are not deductible for those who pay them and must not be indicated in the tax return for those who receive them (but they must indicated in the ISEE).
Let's see, therefore, how it must be inserted in the 730/2024 form and in the Pf Income form.
Maintenance allowance: who is entitled to the deduction in the 2024 tax return.
The tax deduction of the maintenance allowance paid to the ex-spouse is governed by article 10, paragraph 1 letter c) of Presidential Decree n.917/1986.
For the paying spouse, the payments are considered deductible expenses: they reduce the Irpef tax base and allow him to pay less taxes.
However, it is not payable in all cases, but only when the payments are made following: legal and effective separation, dissolution or annulment of the marriage, cessation of the civil effects of the marriage.
Tax deductibility is therefore conditioned by the presence of a judicial authority provision certifying the amount of the subsidized amount.
In any case, the deduction of periodic payments is up to the total income.
In the next paragraph we analyze the specific cases in which the deduction is allowed, but first we summarize in which situations it is not eligible: for sums paid in a single payment; for the one-off allowance established by the Judge, even if the payment is made in instalments; for the sums paid as a share of the mortgage to replace the maintenance allowance, in the event that the other spouse has nevertheless renounced the maintenance allowance (Circular no.
50/E/2000) Deductibility of maintenance allowance Clarified to whom is entitled to the deduction of the maintenance allowance, let us now examine all the cases of deductibility of the maintenance allowance.
In fact, the Revenue Agency specifies that, when the amount indicated in the Judge's order also includes the portion for child support, the deductible portion, unless otherwise indicated, stands at 50% of the total.
The sums paid as an ISTAT adjustment are deductible only if the judge's ruling expressly provides for a criterion for automatic adjustment of the amounts.
Amounts paid as arrears are deductible even if paid in a single payment.
However, they must represent an integration of previous periodic allowances.
Maintenance allowance is also eligible for deductibility through pension deductions and paid with the compensation mechanism (Resolution no.
157/2009).
The Revenue Agency has admitted the deductibility of rent and condominium expenses paid periodically and determined by the Judge.
If the property is available to the ex-spouse and children, the deductibility is limited to 50% of the expenses incurred.
Maintenance allowance to the ex-spouse and children: differences What we have seen so far refers to the sums paid to the ex-spouse following a judge's order that ascertains an economic condition that does not allow the requesting party to maintain a standard of living equal to that of marital cohabitation.
To obtain the allowance, it is up to the requesting spouse when he does not have "adequate own income" or cannot obtain it for objective reasons.
A separate discussion must be made for child maintenance allowance, since deductions for dependent children already exist.
For tax purposes, therefore, these sums are not deductible from the taxable income of those who pay them.
For the purposes of ISEE certification, it is possible to indicate in the DSU (frame FC5) the periodic allowances paid to the spouse after separation or divorce, so as to take into account the portion of income allocated to the maintenance of (non-cohabiting) children after separation.
Maintenance allowance in the tax return The party who pays the maintenance allowance to the ex-spouse can therefore deduct the relevant amount by indicating it in the tax return: in line E22 (of form 730/2023) in line RP 22 (form PF income) the tax code of the recipient spouse The taxpayer must also keep the following documentation: separation or divorce decree bank transfers or receipts issued by the person who received the sum to verify the amounts actually paid rental contract and documentation showing the the amount of condominium expenses in addition to the documentation proving the payment.
Maintenance allowance to the ex-spouse in the ISEE The maintenance allowance must also be indicated in the ISEE, both by the person receiving it and by the person providing it.
In this case, both the maintenance paid and received as an ex-spouse and the maintenance paid and received for the children must be indicated.
The maintenance allowance contributes to the increase in the ISEE income for those who receive it and for those who provide it, however, it is marked as an outgoing item (and, therefore, lowers its value).
Be careful, however: as regards the maintenance allowance for the ex-spouse, it must not be indicated in the ISEE if the tax return has been submitted (because the amount is already included in the total income).
The child maintenance allowance, however, must always be indicated in the DSU for ISEE purposes because, remember, this amount must not be indicated in the tax return either by those who pay it or by those who receive it.
read also Maintenance allowance in the ISEE: when it must be indicated and how much it affects the calculation

Author: A.W.M.

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