"NEWS August 5, 2016-Deductible expenses for supplementary school services"

Posted by on Aug 5, 2016

The costs incurred for supplementary school services are deductible expenses within the annual limit of 400 euros per pupil.

He clarified the resolution of the Inland Revenue # 68/and yesterday.

Already in recent months, the Office had provided interesting details regarding the deduction of expenses "for the frequency of preschools, the first cycle of education and upper secondary school of the national education system referred to in article 1 of the law March 10, 2000, n. 62, as amended, "predicted" an amount not exceeding 400 euros per pupil or student "in article 15, paragraph 1, point e-bis, of the tax code.

In particular, the circular No. 3/E/2016 has specified that this forecast taxes, compulsory contributions and voluntary contributions and other donations, decided by schools or their organs and incurred for school attendance.

Circular No. 18/E/2016 he then clarified that the costs incurred for the canteen are deductible under subparagraph e-bis even when that service is rendered through the municipality or other third party in relation to the school.

Therefore, for the purposes of tax beneficial, school catering service must not be it resolved by the organs of the Institute being institutionally provided education for all pupils in kindergarten and first grade primary and secondary schools.

On the basis of the information provided in the previous interventions, the Agency, with the resolution yesterday, thought to be deductible, always in accordance with article 15, paragraph 1, point e-bis, of the tax code, including the costs incurred for supplementary school services, such as assistance to the meal and before and after school.

This due to the fact that these services, although provided in extracurricular time, are closely linked to school attendance.

Otherwise, according to the Agency, are not be subsidized the costs of school transport service, although provided to meet a scheduled public service inappropriate for connecting home-school.

An interpretation in the opposite, in fact, would be discriminatory as compared to those using public transport, would not be entitled to any benefit.

Alessandro Bonuzzi