Deduction Details for Category A - Employment Income:

• Fixed deduction: €4,350.24
• Alternative deduction: €4,583.34 if professional contributions justify the difference (conditions apply)
• Union fees: Deductible up to 1% of gross income, with the amount doubled
• Includes indemnities for unilateral contract termination

Deduction Details for Category B - Business/Professional Income:

• Deductions determined by the simplified regime or full accounting records
• Adjustments based on allowable expenses and contributions
• Varies according to the accounting method used (refer to Articles 3 and 4 of the CIRS)

Deduction Details for Category E - Capital Income:

• Typically 50% of dividends or profits from corporate entities subject to IRC
• Aggregation rules apply when multiple income sources are involved

Deduction Details for Category F - Property Income:

• Deductible expenses include all documented, effective, and paid costs (excluding financial expenses and depreciation)
• Includes IMI (Municipal Property Tax), stamp duty, and other related charges
• Maintenance and repair expenses may be deducted if properly documented (including costs from the 24 months preceding the lease)

Deduction Details for Category G - Capital Gains / Asset Increments:

• Includes expenses related to asset appreciation, acquisition, and disposal
• May cover costs for property improvement or non-refundable state support adjustments
• Deductible costs must be documented and are subject to IRS limitations

Deduction Details for Category H - Pensions:

• Fixed deduction: €4,350.24
• Union fees and mandatory contributions for social protection may be deductible
• Deductions may be adjusted based on additional contributions and regulatory limits