Tax credit decisions¶

The ulteriore detrazione (Art. 1 c. 6 L. 207/2024) and the trattamento integrativo (Art. 1 D.L. 3/2020) each record one CalculationDecision per run in result.decisions, with capability ulteriore_detrazione_lavoro or trattamento_integrativo, whenever the tax year rules put the credit in force. The decision is final, its amount is the annual entitlement (0 when the credit is not due) and its reason_code names the rule branch that produced the amount:

The trattamento decision also records the signed period_amount paid or recovered on the run and recovery_in_progress, true while an installment recovery (D.L. 3/2020 art. 1 c. 3) is running. A run that recovers part of it also records a decision with capability trattamento_integrativo_recovery (overpayment_recovered, overpayment_recovery_opened, overpayment_recovered_at_termination, installment_posted, last_installment_posted, installment_posted_adjustment_run or settled_at_termination), amount the negative amount of the run.

Ulteriore detrazione recognized and recovered¶

L. 207/2024 art. 1 c. 7: the employer recognizes the deduction of c. 6 "in via automatica ... all'atto dell'erogazione delle retribuzioni e verificano in sede di conguaglio la spettanza"; an amount not due is recovered, and "Nel caso in cui il predetto importo sia superiore a 60 euro, il recupero dello stesso è effettuato in dieci rate di pari ammontare a partire dalla prima retribuzione alla quale si applicano gli effetti del conguaglio".

The deduction lowers the IRPEF withheld, so what a run recognizes is how much lower its withholding is than the withholding without the deduction: before the conguaglio, the share of the deduction its pay period took. It accumulates in state.cash.ulteriore_detrazione (a CreditAccount). Before the conguaglio a run never takes it back: a bonus that lifts the income above the band only stops the months after it from recognizing more, and what was recognized is found not due at the conguaglio. On the last withholding slot:

• the account settles on the annual due;
• an excess up to 60 EUR stays in the conguaglio IRPEF;
• above 60 EUR the conguaglio IRPEF keeps the first of ten equal installments and the other nine are deferred: they open a recovery obligation of kind ulteriore_detrazione_lavoro, posted by the adjustment runs of the year and from the first run of the next tax year as a credit recovery line (ulteriore_detrazione_lavoro_recovery_{N}_{run_id}, account CREDIT_RECOVERIES), like the other c. 7 recoveries. The line is uncoded: it recovers IRPEF of year N after its conguaglio, and no codice tributo for it is verified.

The run records a decision with capability ulteriore_detrazione_lavoro_recovery (overpayment_recovered, overpayment_recovery_opened or overpayment_recovered_at_termination, amount the negative excess, inputs["deferred"] the part left to the installments), and the invariant irpef_annual_reconciliation counts the deferred installments with the IRPEF withheld.

The deduction is recognized on the pay of each month, like the art. 13 deduction (art. 23 c. 2 lett. a) DPR 600/1973; c. 6: "rapportata al periodo di lavoro"): the annual amount times the days of the month over the days of employment in the year. A tredicesima or quattordicesima takes no deduction (lett. b).

Metalmeccanico C3 at 33 of 40 hours in 2026 is projected at about 20,950 EUR of taxable income, so the twelve months recognize 1,000 EUR times their days over 365 (84.93 for 31 days, 82.19 for 30, 76.71 for February), 999.98 EUR before the conguaglio. 144 absence hours on the tredicesima bring the final income to 19,639.09 EUR: the deduction is not due, 100.00 EUR are recovered on the conguaglio and nine installments (899.98 EUR) are deferred to 2027.

When the employment ends in the tax year no payslip follows the conguaglio at the cessation: the whole excess stays in its IRPEF (overpayment_recovered_at_termination), and what the pay cannot cover is a shortfall left to the worker (see Pay that does not cover the tax). AdE circ. 4/E/2025 par. 1.2: "In caso di cessazione del rapporto di lavoro, si precisa che il sostituto d'imposta, in sede di conguaglio di fine rapporto, è tenuto a recuperare i benefici fiscali non spettanti in un'unica soluzione, indipendentemente dall'importo". The same rule settles the somma esente and the trattamento integrativo (circ. 29/E/2020 par. 6) and any plan still running, of this or an earlier year (see Payroll state).

An adjustment run of year N after the conguaglio posts the next installment: it settles the cumulative balance again and withholds it less what is still deferred after the installment (decision reason installment_posted_adjustment_run). If the balance falls below that, the plan closes and the balance settles the year (recovery_absorbed_by_conguaglio).

The other decisions a run can record are worker_category (the category used and its origin: declared on the employment or fixed_by_level), seniority (on every run: not_applicable_by_contract, zero_confirmed, increments_applied, or required_fact_missing when the level needs the recognised seniority and none is given, see Pay components), apprenticeship_scaling (percentage_applied with the percentage and the scaled and unscaled components, only for a percentage apprenticeship track), family_deductions (deductions_applied, no_deduction_due, required_fact_missing when the reddito complessivo or a condition of a dependant is unknown, or estimated_income_at_conguaglio, only with a family composition, see Family deductions), bonus_pdr (substitute_tax_applied or annual_limit_reached, only for a bonus routed to the PdR substitute tax), fringe_benefit (within_threshold, above_threshold or above_threshold_retroactive, one per FringeEvent, see Fringe benefits) and the substitute tax regimes described in Substitute tax regimes.