Management of the amendment of article 15 of the Consolidated Income Tax Law provided in the 2020 Budget Law (Legge di Bilancio 2020 (Legge n. 160/2019), Comma 629 dell’articolo 1 Detrazione IRPEF):
From 2020 the deductions related to some of the deductible expenses are reduced according to the following incomes intervals:
- Up to 120.000€ of total income, the deduction is unchanged.
- Between €120.000 and €240.000, the deduction is granted according to the index calculated using the following formula: (240,000-total income) / 120,000
- Above € 240,000 the deduction is zero.
&Article 15;&Articolo 15;&2020 Budget Law;&Legge di Bilancio 2020;&Comma 629; &Detrazione IRPEF; &IRPEF deduction , KBA , PY-IT , Italy , Problem
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