What are the requirements for extraordinary charges?

To qualify for this income deduction, extraordinary expenses must meet certain criteria:

• They must significantly reduce the taxpayer's ability to pay.
• An expense is considered extraordinary if it is not typically incurred by the majority of taxpayers in similar income situations.
• An extraordinary expense must also be unavoidable, meaning material, legal, or moral reasons prevent the taxpayer from avoiding it.
• Only expenses actually incurred by the taxpayer are considered.
• Any reimbursements must be deducted from the total expenses.
• To be considered genuine, expenses must exceed a percentage of income determined based on family situation.

Updated on: 28/05/2025