School expenses in 730: what can be deducted

Land families now know it: expenses for children’s educationfrom kindergarten to university, they can be deducted in 730 thus allowing the Irpef to be paid to be lowered. And so with the start of the new year, many parents have already started putting away their shopping receipts. But what are the educational expenses that can be deducted?

Education costs range in the 730s

There deduction on education expenses it is diversified into two types depending on the level of study: university or school. First of all, the expenses for school education include a uniform maximum amount of 800 euros within which the deduction is calculated, while for university expenses there are different spending limits depending on the geographical area and the disciplinary sector of the university attended. There is no single spending limit for university education expensesbut there are different ones depending on the geographical area of ​​the university and the disciplinary macro-area in which the individual course attended by the student is located. Every year the MIUR “updates” with an ad hoc decree (in reality they have never changed to date) the maximum thresholds of deductible expenditure for those who attend “non-state” universities.

School expenses, what can be deducted

As we said, the deduction on education expenses distinguishes first and foremost between university and non-university students. As regards non-university education, both state and private, the deduction applies to expenses incurred for attending:

• nursery schools (nursery schools);
• primary schools and lower secondary schools (elementary and middle schools);
• secondary schools (high schools)

Expenses incurred for are also deductible:

• taxes;
• mandatory contributions;
• the amount incurred for the expansion of the training offer;
• the school canteen service;
• before and after school service;
• school insurance;
• theater courses organized by the school;
• language courses organized by the school;
• meal assistance;
• the trips.

University expenses, what changes

As far as university education is concerned (also in this case both state and private) the deduction applies to the expenses incurred for attending:

• basic degree courses;
• specialization degree courses;
• university master’s degrees;
• PhD courses;
• higher technical institutes (ITS);
• new courses established at Music Conservatories and accredited musical institutes;
• state courses of higher education and artistic and musical specialization.

Students out of course

The expenses can also refer to several years, including off-course registration. Furthermore, expenses incurred for:

• enrollment and enrollment fees (also valid for non-course students);
• surcharges for exams and graduation;
• participation in the entrance tests for degree courses, if foreseen by the faculty, since the pre-selection test is preparatory for access to university education courses;
• attendance of Active Training Internships (TFA) for the initial training of teachers.

School expenses: traceable payments and receipts

For the deduction of education expenses, as well as for many other expenses, it became mandatory from 1 January 2020 pay with traceable means. This means that if you want to have the Irpef reimbursement of 19% of the indicated education expenses (both university and school), you must have paid with debit cards and cards or, alternatively, checks or bank transfers. The taxpayer must therefore keep all receipts relating to educational trips, canteen and other expenses.

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