In the draft of the 2023 single certification model there are new criteria for the attribution of deductions for dependent family members, which take into account the single and universal allowance paid by INPS starting from March 2022 and the end of the regime history of tax deductions for dependent children under the age of 21. This was highlighted by the Revenue Agency with a press release dated 15 December 2022 in which it announced that the drafts of the Single Certification and VAT 2023 models are available on its website.
Source: ipsoa.it
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