Over the next three years, the value of the 19% tax bonus on school expenses will be doubled, up to a maximum deduction of 152 euros per pupil. In particular, the budget law being examined by Parliament plans to gradually increase the amount on which to calculate the subsidy, which from 400 euros in 2015 will reach 800 euros in 2018.
Not only that: the text prescribes that starting this year the expenditure ceiling to which the discount can be applied is raised to 640 euros. Consequently, if the maneuver is approved in this form, families who are paying school expenses these days will be able to count on a deduction of up to 121,60 euros (instead of 76) in the Unico or 730 model that they will present next year.
But what are the deductible expenses? First of all the taxes (such as those for registration, attendance and canteen), then the compulsory or voluntary contributions and donations for nursery, elementary, middle and high schools, provided that they have different purposes than donations for the technological innovation, school building or the expansion of the training offer, because in those cases another facilitation is already foreseen (always 19%, but without a maximum limit).
The bonus, on the other hand, does not include the cost of the school bus, the purchase of stationery and textbooks for secondary school.
The provision concerns both public and private institutions (in this case the main item is the tuition fee), for a total of 8,8 million pupils.
Each deductible expense must be documented with the payment receipt (postal order or bank transfer) or, in the case of the purchase of canteen vouchers, with a certificate from the school, the municipality or the external company that collected the payment.
With the new limit, the expenses paid this year, including those recently paid for the 2017-2016 school year, can be deducted from the 17 tax returns.
