The maximum deductible amount, as regards school costs, is 800 euros for each pupil or student.
The maximum IRPEF reimbursement, calculated at 19% of the expense, is equal to 152 euros, a sum to be considered for all years of school study, from kindergarten and up to high school.
Specifically, in the tax return it is possible to indicate the expenses related to school attendance:
Kindergarten and nursery schools;
Primary and lower secondary schools (elementary and middle schools);
Secondary schools (high schools);
State and private schools and local authorities.
The deduction of school fees include:
- Compulsory contributions;
- Training offer extension contributions;
- School canteen service;
- Field trips.
The maximum deductible amount to be indicated in part E line E8-E10 code 12 is 800 euros for each pupil or student, regardless of the amount actually spent.
Tax Deductions | Education Expenses
Required documents for Education Expenses
For the purposes of the deduction, the expense can be documented:
- Postal order receipt;
- Bank transfer confirmation;
- Certification, issued by the person who received the payment or by the school, which certifies the amount of expenditure incurred in the year and the data of the pupil or student in the event that payment is required for the provision of the service;
- Other methods (for example the ATM) or with the purchase of canteen vouchers in paper or electronic format
The payment document must contain the details of the recipient of the payment (the school, the Municipality, other service provider)
Must include in the reason for:
- Indication of the canteen service;
- The school of attendance;
- Pupil’s full name.
Deduction for school fees: payment by card or debit card mandatory from 2020
Starting from January 1, 2020, the obligation to pay by traceable means is also required for the deduction of school expenses, as well as for the deduction of medical expenses.
To pay for school fees, the canteen, as well as the amount of the contribution for the school trip, care must be taken to use traceable payment instruments, such as ATMs and cards or, alternatively, checks or bank transfers.
In order to prove that the payment was made with suitable methods and that legitimize the request for the deduction, care must also be taken to keep the documents certifying the use of traceable tools.
Instructions must arrive from the Revenue Agency. At the moment, for all expenses incurred in 2020, it is recommended to keep a copy of the invoice or receipt, together with a copy of the POS payment or other proof of expense.The new rules on eligible means of payment apply exclusively to expenses incurred from 1 January 2020, to be indicated in the 2021 Tax Return.