The 2016 Stability Law (Law no. 208 of 28 December
2015) introduced some important simplification measures regarding tax
deductions for fees and contributions related to attendance on educational
courses.
Specifically, paragraphs 954 b) and 955 of art. 1 of the aforementioned
Stability Law have redefined art. 15, paragraph 1, letter e) of the TUIR
(Income Tax Code), which provides for deductions for:
paragraph 954(b): 'expenses for attendance on
university courses at state and private universities, not exceeding, in
the case of private universities, that established annually for each university
faculty by decree of the Ministry of Education, Universities and Research to be
issued by 31 December, taking into account the average amounts of fees and contributions
due to state universities';
It is to be noted that the deduction is due to the person who
actually bore the cost.
The payment receipts are - for all legal purposes -
proofs of payment and can be used as legal documents in tax
returns. All receipts paid during the tax year to be declared may be
included, even if they relate to two distinct academic years.
For tax year 2019, students are invited to verify the
amounts deductible in the Ministerial Decree of 19 December 2019.