Tax deductions

tax deductions, there is something new

It is possible to deduct certain expenses provided for by law to ensure that at the end of the year the Italian taxpayer can pay less than expected if he has made this type of expense. But there’s something new


As we have just said, certain expenses are deductible from IRPEF that Italian citizens pay every year. These types of expenses are indicated in Article 15 of the Consolidated Income Tax Law 917/86. This type of deduction for the categories of expenses indicated in article 15 are also called Deductions for Charges. Among these expenses, health and education expenses stand out, for example the University.

In general, the deduction that can be obtained amounts to 19% of the amount of expenses incurred and indicated in the coordinated law. For example: if I spend €100 for a medical examination, I will have a deduction of €19 on personal income tax. But there is such an expense that most people don’t know they can deduct. Let’s see what it is.

Deduction of teaching qualification

Photo Ivan Alexsic Unspalsh

In addition to normal university expenses, it is possible to deduct from IRPEF as well as the expenses incurred to obtain the 24 credits giving right to education. Article 15 of Tuir 917/86 specifies that deductible expenses include those incurred for university and academic courses. THERevenue Agency stated that the expense to obtain the 24 credits falls into the aforementioned expense category.

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Unfortunately, there are limits to obtaining this type of education deduction. In essence, theRevenue Agency considers education expenditures only those relating to public bodies and/or universities.

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If you ever had to contact a private association that accompanies you in your studies, you will not be able to deduct this type of expense. Even for training courses in private institutions, it is not possible to obtain the deduction. With application number 840 of 2021, the Revenue Agency has clarified any doubts, excluding non-university expenses from deductibility.

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