{"id":2672,"date":"2025-11-06T08:00:00","date_gmt":"2025-11-06T07:00:00","guid":{"rendered":"https:\/\/studiolombardolarosi.it\/?p=2672"},"modified":"2025-10-23T09:23:58","modified_gmt":"2025-10-23T07:23:58","slug":"caregiver-expenses-deductible-without-qualification-cassation-what-changes-for-taxpayers","status":"publish","type":"post","link":"https:\/\/studiolombardolarosi.it\/en\/2025\/11\/06\/caregiver-expenses-deductible-without-qualification-cassation-what-changes-for-taxpayers\/","title":{"rendered":"Caregiver Expenses Deductible Without Qualification Cassation: What Changes for Taxpayers"},"content":{"rendered":"\n

A recent ruling by the Court of Cassation has confirmed an important tax novelty: caregiver expenses deductible without qualification Cassation<\/strong> are recognized even when the caregiver or domestic worker does not possess a specific professional qualification. This means that those who have hired a caregiver to assist a disabled person can obtain a tax deduction for the expenses incurred, regardless of whether the domestic worker holds a formal qualification. <\/p>\n\n\n\n

This decision represents a significant step forward for many taxpayers who, until now, have faced difficulties with the Italian Revenue Agency. The Cassation, with ordinance no. 449 of January 9, 2025, reiterated that in the presence of certified severe disability (as provided for by Article 3 of Law 104), the expenses incurred for home care are always deductible from the total taxable income for personal income tax (Irpef). Therefore, it is irrelevant whether the caregiver lacks a specific qualification for assisting disabled individuals, contradicting the position of the Revenue Agency, which until now denied such deductions in the absence of professional qualifications.
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