Tax return. Deduct expenses for meals or … – Horizon School

Cinzia Olivieri – There is one aspect of this new legislation that appears often not adequately considered.

The Law n. 107/2015, as is now known, it has entered a letter e-bis) art. 15, paragraph 1 of the Income Tax Code providing for the deductibility of “ expenses for Frequency A school of ‘ childhood, the first cycle of education and the secondary school of second degree of the national system of education referred to in Article 1 10 March 2000, n. 62 and as amended, for an annual amount not exceeding EUR 400 per pupil or student. “

So you can now deduct up to 19% of educational expenses, however, documented and traceable , incurred in the frequency within 400 € per pupil or student.

in practical for families a deduction up to a maximum of 76 euro for each dependent child is admitted. It is therefore can reduce this cost the amount of fees to be paid .

The Inland Revenue has published a C. M. n. 3 / E / 2016 after consultation with the Ministry of Education regarding the specific deductible expenses fall within the aforementioned provision, identified by this in:

• fees;
• compulsory contributions;
• voluntary contributions and other donations , approved by schools or their organs and supported for school attendance for other purposes those of the g-point.

They are expressly mentioned by way of example : the registration fee, the tuition fee and spending for school meals .

If the taxes do not arise doubt, should be better defined the “mandatory” contributions, not being able to be considered such payments for the supplementary insurance or the ‘purchase of books to justify the absences, to be understood rather included among the donations approved by the school council, not being accorded to schools (and the council resolutions) ability taxation (Note 7 March 2013 n. 593), but even those for the canteen as typically “ request ” and the costs of which are generally determined by the local authority to which they are also paid.

So, Article. 15 paragraph 1 letter. i-octies of the Income Tax Code already provides for the deductibility of donations “aimed at ‘ technology innovation, educational buildings, and university and the expansion of the training “ and unlimited amount provided that the payment be” via bank or post office or by other systems payment provided for in Article 23 the legislative decree 9 July 1997. 241 “.

The question is not unimportant since the letter e-bis) the last recital states” For donations to institutions school for the expansion of training firm remains the benefit referred to in subparagraph i-g), that can not be combined with that of under this point .

in short, they are disappointed the expectations of those who thought they could deduct too expenses for the canteen service.

Given that the maximum sum of EUR 76 may appear in itself modest compared to the overall costs, we must decide: canteen or voluntary contribution.

the family will have to make a choice: to deduct 19% of the costs of craft service (and / or registration and tuition fees or other contributions) to a maximum of 400 € per child or those for the voluntary contribution aimed all ‘ technology innovation, school construction, university and the expansion of the training but without an upper limit, opting for the most economically advantageous solution.