DEDUCTIONS FOR FAMILY EXPENSES AND CITIZENSHIP: A STRANGE COMBINATION

The 2025 Financial Law (L. n. 207/2024, Art. 1, paragraph 11) introduced an innovative provision to differentiate IRPEF deductions for dependent family members, distinguishing, among resident taxpayers, Italian, European or European Economic Area (EEA) citizens from citizens of other countries, who are not entitled to deductions in relation to family members residing abroad. Ultimately, the citizen of countries other than those mentioned who is resident in Italy but who has dependent family members not resident in the territory of the Italian State is no longer entitled to the deductions for family expenses that are instead due to his homologue who is an Italian citizen, an EU citizen or a citizen of States that are part of the European Economic Area. The norm, which has very little to do with taxation system, raises more than one doubt of legitimacy considering that it penalizes a taxpayer who, as a resident, habitually contributes to Italian public spending on incomes produced everywhere (the so called world wide income taxation principle). It is therefore necessary to question the reason behind this innovative regularity provision (and the suspicion of a discrimination is strong), in order to evaluate its rationality and legitimacy with respect to the Italian Constitution, European law and International tax law governed by conventions.