Updates, clarifications and new provisions for the income tax return
The Associated Accountants’ Office wishes to provide a comprehensive and updated guide on IRPEF deductions related to expenses incurred for attending university courses at non-state institutions. Ahead of the upcoming income tax return for the 2024 tax year (Forms 730/2025 and REDDITI PF 2025), it is essential to be informed about the deductible spending limits established by the Ministry of University and Research decree (DM 20.12.2024 no. 1924) and the latest interpretations provided by the Revenue Agency.
Which university expenses are deductible?
The following expenses are deductible at the rate of 19%:
- Enrollment and registration fees: including those for students who are out of course and for “reconnaissance”.
- Additional fees: related to exams and graduation sessions.
- Admission test fees: expenses incurred for participating in university admission tests.
- Active Training Internships (TFA): attendance of TFA programs for initial teacher training.
- Training courses: attendance of university or academic training courses to obtain CFU/CFA credits required for teaching positions.
- Stamp duty: stamp duty is included within the spending limit set by the ministerial decree.
How to make payments to qualify for the deduction
The 19% deduction applies only to payments made through traceable methods, namely:
- Bank or postal transfers
- Debit, credit or prepaid cards
- Bank and cashier’s checks
Payments made in cash are not eligible for the deduction.
Income limits and deduction reduction
The deduction for university expenses is subject to income limits:
- Income up to €120,000: the full deduction applies.
- Income between €120,000 and €240,000: the deduction amount decreases proportionally.
- Income above €240,000: no deduction applies.
Additionally, for the 2024 tax year only, taxpayers with total income exceeding €50,000 will face a €260 reduction on the total deductions due, except for medical expenses. This reduction applies after calculating the deduction based on total income.
Special cases and revenue agency clarifications
- Multiple admission tests: if multiple tests are taken at non-state universities, the highest spending limit among the courses tested applies. If no enrollment follows, the highest limit among the tested courses applies.
- Change of faculty or course: if changing faculty or course during the year, the highest spending limit among the different geographic or thematic areas applies.
- Online universities: the geographic area of the university’s legal seat applies.
- Courses abroad: the maximum amount set for the geographic area where the taxpayer has fiscal residence applies.
- Courses in regions different from the university’s legal seat: the area where the course is held applies.
- Attendance at both state and non-state universities: deductions for state university expenses apply in full, while expenses for non-state universities must respect the set limits.
- Degree and postgraduate courses: the highest spending limit applies based on the disciplinary area and university location.
- Theology and religious sciences degrees: deductible at the rate set for humanities and social sciences.
- Psychotherapy specialization courses: deductible if held at centers accredited by the Ministry of University and Research.
- Higher technical institutes (ITS), conservatories, and recognized music institutes, state courses of higher artistic and musical education (AFAM): expenses for attendance are deductible.
Reimbursed expenses and dependent family members
- Reimbursed expenses: expenses reimbursed by employers as part of bonus pay cannot be deducted; only the non-reimbursed portion qualifies.
- Dependent family members: expenses incurred for dependent family members are deductible.
Stay updated and request personalized advice
Deductible amounts are updated annually The RCG Office is fully available to provide assistance and personalized clarifications. Do not hesitate to contact us for specific advice regarding your situation!