Domestic Revenue specifies what education costs to deduct in 730 or 2022 income tax return

Among the recently published guides of the Revenue Agency (AdE), we find this regarding the reductions of the pre-compiled 2022. This is an organic collection of tax rebates, reserved for taxpayers and divided by thematic areas.

Here we will take into account the expenses related to the expenditure of the children for the study. The revenue specifies how education costs are deducted in the tax return and can pay less taxes.

Regarding educational expenses other than the university

Law 107/2015 (the so-called good school law) changed the discipline of deducting school fees. That is, since 2015, the legislature has distinguished the deduction of expenses related to the university school. In general, taxpayers can deduct 19% of these expenses (excluding university expenses) from taxes.

Let us now look at the types of expenses that give the right to deduct.

First, we find the expenditure related to the participation of preschools, primary and secondary schools, and finally secondary schools. The difference between public and private does not matter when one considers that abortion is at public schools, private schools and municipalities.

Abortion is also recognized in the case of enrollment in courses at the Conservatory of Music and balanced musical institutes. However, they must be courses that are in force on the basis of the regulations before the entry into force of Presidential Decree 212/2005. In fact, the costs associated with training courses established on the basis of the DPR of 2005 are equivalent to university costs.

More generally, we remind you that the legislature has limited the tax rebate on the perimeters of the schools of the “national education system”.

Domestic Revenue specifies what education costs to deduct in 730 or 2022 income tax return

Costs incurred on abortion include enrollment and attendance costs and mandatory contributions. Then we find the voluntary contributions and donations that support school visits. Therefore, there are expenses related to the school canteen and supplementary school services (such as food aid and pre- and post-school).

We also find expenses for school trips, school insurance and those who decide to expand the educational offer of the school bodies. For example, the costs of theater or language etc., even if they are carried out outside of school hours.

Among the expenditures that are allowed on the abortion, we also find those of the school transport, which have been incurred since 1 January 2018. From that date, the taxpayer can actually deduct the cost of buying season tickets for local, regional and interregional public transport. In addition, if the conditions are met, the taxpayer can also add these deductions to the cost of school transport.

Finally, we remind you that abortion is not due to expenses related to writing materials. The same applies to the costs associated with the purchase of textbooks for the secondary school, both in the first and in the second school year.

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