Sports activities
For children within a set age range, up to a spending cap for each: gyms, swimming pools, amateur sports clubs.
CAF services · Deductions
School and university expenses: the tax deduction
School and university have two different regimes, with different limits and different items. Confusing the two is the reason why every year many families deduct less than they could.
01 · The distinction
School and university: two separate education deductions
The first thing to understand is that there are two separate deductions, each with its own limits and rules: one for education up to upper secondary school, one for university education. They are not added together and they do not offset each other.
| Pre-school and school education | University | |
|---|---|---|
| Limit | A fixed amount for each pupil | Limit based on state courses; for private universities, a cap set each year by subject area and region |
| Applies to | Each student | Each student |
| Eligible items | Fees, contributions, school meals, additional school services | Enrolment and attendance fees, exams, graduation |
| Rent for students living away | Not provided for | A separate deduction, up to a cap |
| Payment | Traceable | Traceable |
The school limit applies per pupil: a family with three children has three separate limits. It is a point often missed, and it makes a noticeable difference to the result for larger families.
02 · Up to upper secondary
School expenses
This covers the cost of attending pre-school, primary and lower secondary school, and upper secondary school, whether state schools or state-recognised private schools.
- Enrolment and attendance fees and compulsory contributions.
- Voluntary contributions approved by the school governing bodies, provided they are meant to broaden the educational offer.
- School meals, even when the service is run by someone other than the school.
- Additional school services: before- and after-school care, supervision at mealtimes.
- School trips and educational visits organised by the school, if they form part of the approved educational offer.
- Insurance required by the school.
- Not included: teaching materials, textbooks, school transport, private after-school clubs, outside language or music courses.
- School transport is not an education expense, but it may count as a public transport season ticket, which has its own separate deduction.
- Children's sports activities have their own separate deduction.
- Payment must be traceable: bank transfer, card, payment slip. Cash is not accepted.
- The expense is deducted by whoever paid it, for a dependent child.
Voluntary contributions are deductible only if approved by the school governing bodies and intended to broaden the educational offer. The receipt must say so: a generic "donation to the school" is not enough and is challenged during checks.
03 · Higher education
University expenses
For state universities the deduction is based on the amount actually paid. For non-state universities there is a cap set each year by decree, which differs by subject area and by geographical area.
- Enrolment and attendance fees, including those for doctoral, specialisation and master's courses.
- Surcharges for course exams and final degree exams.
- Admission tests, even when the course is not then attended.
- Advanced courses and postgraduate training run by universities.
- Higher technical institutes and music conservatories, under the rules for universities.
- Courses run by private non-university bodies are not included, however well regarded.
The cap for non-state universities
It varies according to two criteria.
- Subject area: medicine, health, science and technology, humanities and social sciences
- Geographical area of the course: north, centre, south and islands
- The cap applies to the enrolment fee, not to additional contributions
- For state universities there is no cap: you deduct what you paid
04 · Rent
The rent deduction for students living away from home
It is a separate deduction, which is added to the one for university fees, and many families do not claim it because they do not know it exists.
The distance requirement
The university must be in a different Comune (municipality) from the place of residence, at a minimum distance set by law.
The contract
It must be a registered lease under the law on residential tenancies, or a contract with bodies for the right to study or legally recognised university colleges.
The cap
The deduction is calculated on a maximum annual rent, per student.
Who deducts
The parent who pays, if the student is a dependant, or the student themselves if they have enough income of their own.
The university student contract provided for by local agreements is the most suitable: it meets the requirements for the deduction and gives the landlord the tax relief of the agreed-rent scheme (canone concordato). Both parties gain.
05 · Sharing it
Who claims the expense in the tax return
The general rule for deductions for family members applies: what counts is who paid, provided the student is a tax dependant.
- If one parent pays, that parent deducts it in full, with the receipt in their name.
- If both pay, each deducts the part they paid. The split must be noted on the receipt.
- If the student is no longer a dependant because they have exceeded the income limit, they deduct it themselves.
- If the student has income but not enough tax to absorb the deduction, the deduction is lost: it cannot be transferred to the parents if the student is not a dependant.
- A traceable payment is the strongest proof of who paid.
If you pay in cash you lose the deduction, and no later document can fix it. This applies to school fees as much as to university fees: a bank transfer from your own account is both the payment and the proof.
06 · Around school
Other deductions linked to children in education
Some expenses are not education expenses but have their own deduction, and together they add up to an amount worth collecting.
Transport season tickets
Local, regional and interregional public transport, up to an overall limit, including for dependent family members.
Medical expenses
Dentist, glasses, medical visits: they are added to the parent's expenses and count towards exceeding the threshold. See medical expenses.
Accident insurance
Premiums covering the risk of death and permanent disability, up to the set maximums.
University ISEE
It is not a deduction but it matters a lot: the ISEE (the Italian indicator of household financial circumstances) sets the fee band and the EDISU benefits (the Piedmont university support agency). See ISEE for university.
Donations to schools
Donations for technological innovation, school buildings and broadening the educational offer have their own deduction.
Frequently asked
The questions that keep coming up
Are school meals deductible even if the Comune runs them?
Yes. The school meal service counts as an education expense even when it is provided by someone other than the school, such as the Comune or an outside company.
You need the receipt or a statement from whoever collected the payment, showing the student and the period. Payment must be traceable.
I paid for the admission test but my son did not get in. Is it deductible?
Yes. The cost of admission tests for university courses is deductible even if the course is not then attended.
The reasoning is that it is still an expense incurred to access university education. It is worth remembering because hardly anyone claims it.
My son studies at a private university. Can I deduct everything?
No. For non-state universities there is an annual cap set by decree, which differs by subject area and by the geographical area where the course is held.
The part above the cap is not deductible. For state universities, on the other hand, there is no limit: you deduct what you actually paid.
Are textbooks deductible?
No, teaching materials and textbooks are not among the deductible education expenses.
Some Comuni and Regions do, however, offer grants or refunds for buying books, linked to the ISEE. It is a different route from the deduction, but for low incomes it is often worth more.
Let's talk
School meals are deductible. After-school clubs are not. School trips depend
The eligible items are precise and the boundary is not intuitive. Bring us the receipts for the year and we will sort them out.