{"id":3371,"date":"2026-05-29T08:00:00","date_gmt":"2026-05-29T06:00:00","guid":{"rendered":"https:\/\/studiolombardolarosi.it\/?p=3371"},"modified":"2026-05-28T12:03:04","modified_gmt":"2026-05-28T10:03:04","slug":"non-university-education-expenses","status":"publish","type":"post","link":"https:\/\/studiolombardolarosi.it\/en\/2026\/05\/29\/non-university-education-expenses\/","title":{"rendered":"Non-University Education Expenses: Complete Guide to the IRPEF Tax Deduction 2025"},"content":{"rendered":"\n<p class=\"has-black-color has-text-color has-link-color wp-elements-8f3dbd4a881801e3aa362a60674efbc3 wp-block-paragraph\">Every year, thousands of families in Italy face significant <strong>non-university education expenses<\/strong>: tuition fees, canteen charges, transport, school trips. Many are unaware that a substantial portion of these costs can be deducted in their income tax return. Studio Lombardo Larosi has prepared this complete and up-to-date guide to help you understand exactly what you can deduct, how much, and how to do it correctly.<\/p>\n\n\n\n<h2 id=\"what-are-deductible-non-university-education-expenses\" class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-5aa2353ad123b1530a739fd766c8e8ea\"><strong>What are deductible non-university education expenses?<\/strong><\/h2>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-4e0d8c7e7507b2d60ac7a75fca5c95ad wp-block-paragraph\">Italian law \u2014 specifically Art. 15, paragraph 1, lett. e-bis) of the TUIR \u2014 allows taxpayers to deduct 19% of <strong>non-university education expenses<\/strong> incurred for the schooling of their children or other fiscally dependent family members. The deduction applies to schools of all levels: from nursery through to upper secondary, whether state-run, accredited private, or run by local authorities.<\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-46f75423a80725db14718a29b6b065c9 wp-block-paragraph\">The maximum deductible expenditure is <strong>\u20ac1,000 per pupil or student<\/strong> (threshold in force from 2025), giving a maximum effective deduction of <strong>\u20ac190 per child<\/strong>.<\/p>\n\n\n\n<h2 id=\"which-schools-qualify-for-the-non-university-education-expenses-deduction\" class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-e1a6dbbca839ac8a23d4eb05ae36a626\"><strong>Which schools qualify for the non-university education expenses deduction?<\/strong><\/h2>\n\n\n\n<p class=\"has-secondary-color has-primary-background-color has-text-color has-background has-link-color wp-elements-a90d89d5eff1abb3bc62100f3adea759 wp-block-paragraph\">The deductible <strong>non-university education expenses<\/strong> relate to attendance at:<\/p>\n\n\n\n<ul class=\"wp-block-list has-black-color has-text-color has-link-color wp-elements-775eee81b553ddeb525018e0624ee8ff\">\n<li>Nursery and kindergarten schools<\/li>\n\n\n\n<li>First-cycle schools (primary and lower secondary)<\/li>\n\n\n\n<li>Upper secondary schools (academic, technical and vocational)<\/li>\n<\/ul>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-a0fd1ca7d26febac4ba5c42a8735ef00 wp-block-paragraph\">Both state schools and accredited private institutions fall within the scope of the legislation. Attendance at secondary schools abroad, however, is not deductible.<\/p>\n\n\n\n<h2 id=\"non-university-education-expenses-what-can-you-deduct-beyond-tuition-fees\" class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-fd4064c0f9fd9e83be55c5ca6504746a\"><strong>Non-university education expenses: what can you deduct beyond tuition fees?<\/strong><\/h2>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-24d3860dee5a18f20dc13d91c8bda43e wp-block-paragraph\">Many families only consider enrolment fees or annual tuition, overlooking the fact that the range of deductible <strong>non-university education expenses<\/strong> is considerably broader. The following costs also fall within the deductible limit:<\/p>\n\n\n\n<ul class=\"wp-block-list has-black-color has-text-color has-link-color wp-elements-e9de1ca6bfa4ecdf2b923695a86fb09a\">\n<li><strong>School canteen<\/strong> \u2014 even when the service is managed by a third-party provider<\/li>\n\n\n\n<li><strong>Supplementary services<\/strong> \u2014 such as before-school and after-school care, and meal supervision<\/li>\n\n\n\n<li><strong>School trips<\/strong> and school insurance<\/li>\n\n\n\n<li><strong>Contributions approved by school governing bodies<\/strong> for the expansion of educational activities \u2014 language courses, theatre, extracurricular activities<\/li>\n\n\n\n<li><strong>School transport<\/strong> \u2014 even when organised by the municipality or third parties<\/li>\n<\/ul>\n\n\n\n<h2 id=\"what-does-not-qualify-as-deductible-non-university-education-expenses\" class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-06535c013389b37a7e624bc795e17561\"><strong>What does NOT qualify as deductible non-university education expenses<\/strong><\/h2>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-d17b391cb57de37bcd0371c60b74e86e wp-block-paragraph\">To avoid errors in your tax return, it is important to know that the following costs are excluded from deductible <strong>non-university education expenses<\/strong>:<\/p>\n\n\n\n<ul class=\"wp-block-list has-black-color has-text-color has-link-color wp-elements-b70fa4ef8d0a9d1198237a64a76e8b9b\">\n<li>Purchase of textbooks, musical instruments, and stationery<\/li>\n\n\n\n<li>Board, lodging, and travel to reach the school<\/li>\n\n\n\n<li>Attendance at secondary schools abroad<\/li>\n<\/ul>\n\n\n\n<h2 id=\"who-can-benefit-from-the-non-university-education-expenses-deduction\" class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-56d6d117cd2016a6bf604755131d767c\"><strong>Who can benefit from the non-university education expenses deduction?<\/strong><\/h2>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-d1a2eeed4d8d46419d8cc24a6be766ff wp-block-paragraph\">The deduction for <strong>non-university education expenses<\/strong> is available to the taxpayer who bears the cost, even if the receipt is made out to a spouse, child, or other fiscally dependent family member. There are, however, specific rules on how the deduction is shared between parents:<\/p>\n\n\n\n<ul class=\"wp-block-list has-black-color has-text-color has-link-color wp-elements-e3492a279f49a71e1d108e6e2e69e21d\">\n<li>If the receipt is in one parent&#8217;s name, that parent claims the full amount<\/li>\n\n\n\n<li>If it is made out directly to the fiscally dependent child, the deduction is split 50\/50 between both parents<\/li>\n\n\n\n<li>If the cost was borne in a proportion other than 50\/50, the agreed split must be noted on the receipt<\/li>\n<\/ul>\n\n\n\n<h2 id=\"important-the-deduction-cannot-be-combined-with-charitable-donations\" class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-7db02832a57d0f96a3f3fa5e66e13a3b\"><strong>Important: the deduction cannot be combined with charitable donations<\/strong><\/h2>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-061e1f6d705becbb4388dae7ca9a92a1 wp-block-paragraph\">One frequently overlooked aspect concerns the incompatibility with another tax benefit: anyone claiming a deduction for <strong>non-university education expenses<\/strong> <strong>cannot also deduct charitable donations<\/strong> made to the same institution for the purpose of expanding its educational offering. This incompatibility applies at the level of the individual pupil: if you have two children, you may claim the attendance deduction for one and the charitable donation deduction for the other.<\/p>\n\n\n\n<h2 id=\"how-to-report-non-university-education-expenses-in-your-tax-return\" class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-0a69c3bd8574bddfd36d676608fa7300\"><strong>How to report non-university education expenses in your tax return<\/strong><\/h2>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-957f59159eb9bf53de6ab3951d522653 wp-block-paragraph\"><strong>Non-university education expenses<\/strong> must be entered in the <strong>REDDITI PF form, Section RP, lines RP8\u2013RP13<\/strong>, using <strong>expense code 12<\/strong>. If the expenses relate to more than one child, a separate line must be completed for each pupil, each with its own \u20ac1,000 limit.<\/p>\n\n\n\n<h2 id=\"what-documents-to-keep-for-the-non-university-education-expenses-deduction\" class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-a4115c0a4fb1c58b8dd08f7ad3dc1703\"><strong>What documents to keep for the non-university education expenses deduction<\/strong><\/h2>\n\n\n\n<p class=\"has-secondary-color has-primary-background-color has-text-color has-background has-link-color wp-elements-bbbac0e545efe4c0db2303171768ade3 wp-block-paragraph\">To substantiate deductible <strong>non-university education expenses<\/strong>, all payments must be traceable (bank transfer, postal order, credit or debit card). The documents to retain vary depending on the type of expenditure:<\/p>\n\n\n\n<ul class=\"wp-block-list has-black-color has-text-color has-link-color wp-elements-2dcc9b005f3616feb5999600e0ecbde9\">\n<li><strong>Tuition fees and enrolment charges<\/strong>: receipts or proof of payment<\/li>\n\n\n\n<li><strong>Canteen and supplementary services<\/strong>: bank transfer receipt or postal order showing the service, school name, and pupil&#8217;s name; or a certificate issued by the school or service provider<\/li>\n\n\n\n<li><strong>School trips, insurance, and contributions for educational activities<\/strong>: receipts showing the pupil&#8217;s details; if payment was made to a third party, a school authorisation document showing the governing body&#8217;s resolution is also required<\/li>\n<\/ul>\n\n\n\n<h2 id=\"restructuring-of-deductions-from-2025-what-changes-for-higher-earners\" class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-d1ee792849eebb220fee16a62306beee\"><strong>Restructuring of deductions from 2025: what changes for higher earners<\/strong><\/h2>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-b7b32d019a0848aa1d24f364ed0b5dd7 wp-block-paragraph\">From 2025, new rules have come into force that limit deductions for higher-income taxpayers. The deduction for <strong>non-university education expenses<\/strong> is also affected by these changes. Specifically:<\/p>\n\n\n\n<ul class=\"wp-block-list has-black-color has-text-color has-link-color wp-elements-1ee60926710150265d2caccab68a10d9\">\n<li>For income between <strong>\u20ac120,000 and \u20ac240,000<\/strong>: the deduction is progressively reduced<\/li>\n\n\n\n<li>For income <strong>above \u20ac75,000<\/strong>: all deductions, including the one for school expenses, are subject to an overall cap that may reduce the effective amount claimable<\/li>\n<\/ul>\n\n\n\n<h4 id=\"download-the-infographic-pdf\" class=\"wp-block-heading has-primary-color has-text-color has-link-color wp-elements-e41564b16de8f99e8ffaeb0d99a27ef0\"><a href=\"https:\/\/drive.google.com\/file\/d\/15Ua-yrs1LyhowrvhLbPHYqb1uCSdJ9yA\/view?usp=sharing\" target=\"_blank\" rel=\"noopener\">Download the infographic PDF<\/a><\/h4>\n\n\n\n<h3 id=\"need-help-claiming-the-non-university-education-expenses-deduction\" class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-9507adc7e294c8261dee0528a17f4d4f\"><strong>Need help claiming the non-university education expenses deduction?<\/strong><\/h3>\n\n\n\n<div data-wp-interactive=\"core\/file\" class=\"wp-block-file\"><object data-wp-bind--hidden=\"!state.hasPdfPreview\" hidden class=\"wp-block-file__embed\" data=\"https:\/\/studiolombardolarosi.it\/wp-content\/uploads\/2026\/05\/infografica_en-1.pdf\" type=\"application\/pdf\" style=\"width:100%;height:249px\" aria-label=\"Embed of infografica_Non-University Education Expenses.\"><\/object><a id=\"wp-block-file--media-aaeb349a-1dcf-4d65-a878-9c7a477455f5\" href=\"https:\/\/studiolombardolarosi.it\/wp-content\/uploads\/2026\/05\/infografica_en-1.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">infografica_Non-University Education Expenses<\/a><\/div>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-103967f1d98304a309c83c4cea0822f1 wp-block-paragraph\">Navigating expense codes, income thresholds, and incompatibility rules related to <strong>non-university education expenses<\/strong> can be complex. <strong>Studio Lombardo Larosi<\/strong> is here to help you verify the deductions you are entitled to, complete your tax return correctly, and make sure you do not miss any <a href=\"https:\/\/www.agenziaentrate.gov.it\/\" target=\"_blank\" rel=\"noopener\">tax<\/a> benefit. Contact us at <strong>info@studiolombardolarosi.it<\/strong> for a personalised consultation.<\/p>\n\n\n\n<div class=\"wp-block-group is-layout-flow wp-block-group-is-layout-flow\">\n<div class=\"wp-block-cover\"><img loading=\"lazy\" decoding=\"async\" width=\"640\" height=\"427\" class=\"wp-block-cover__image-background wp-image-1143 size-full\" alt=\"\" src=\"https:\/\/www.studiolombardolarosi.it\/wp-content\/uploads\/2025\/06\/contabilita-19-small.jpg\" data-object-fit=\"cover\" srcset=\"https:\/\/studiolombardolarosi.it\/wp-content\/uploads\/2025\/06\/contabilita-19-small.jpg 640w, https:\/\/studiolombardolarosi.it\/wp-content\/uploads\/2025\/06\/contabilita-19-small-300x200.jpg 300w\" sizes=\"auto, (max-width: 640px) 100vw, 640px\" \/><span aria-hidden=\"true\" class=\"wp-block-cover__background has-black-background-color has-background-dim-70 has-background-dim\"><\/span><div class=\"wp-block-cover__inner-container is-layout-flow wp-block-cover-is-layout-flow\">\n<div class=\"wp-block-group is-layout-constrained wp-container-core-group-is-layout-eac02fd3 wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-3a88641f wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<h2 class=\"wp-block-heading has-text-align-center has-third-color has-text-color\" id=\"studio-lombardo-larosi-tax-and-accounting-consultancy-firm\" style=\"font-size:32px;font-style:normal;font-weight:500\"><strong>Studio Lombardo Larosi \u2014 Tax and Accounting Consultancy Firm<\/strong><\/h2>\n\n\n\n<p class=\"has-text-align-center has-third-color has-text-color has-tiny-font-size wp-block-paragraph\" style=\"font-style:normal;font-weight:300\">We help you claim every deduction you are entitled to \u2014 accurately, efficiently, and without stress.<\/p>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-b29d4327 wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button is-style-custombuttonfill is-style-custombuttonone\"><a class=\"wp-block-button__link has-helvetica-arial-font-family has-tiny-font-size has-custom-font-size wp-element-button\" href=\"https:\/\/www.studiolombardolarosi.it\/en\/contact-us\/\" style=\"border-radius:5px;padding-top:18px;padding-right:40px;padding-bottom:18px;padding-left:40px\">CONTACT US<\/a><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Every year, thousands of families in Italy face significant non-university education expenses: tuition fees, canteen charges, transport, school trips. Many are unaware that a substantial portion of these costs can be deducted in their income tax return. Studio Lombardo Larosi has prepared this complete and up-to-date guide to help you understand exactly what you can [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":3375,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[18,19,20],"tags":[479],"class_list":["post-3371","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting","category-consulting","category-tax","tag-non-university-education-expenses"],"_links":{"self":[{"href":"https:\/\/studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/posts\/3371","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/comments?post=3371"}],"version-history":[{"count":2,"href":"https:\/\/studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/posts\/3371\/revisions"}],"predecessor-version":[{"id":3403,"href":"https:\/\/studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/posts\/3371\/revisions\/3403"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/media\/3375"}],"wp:attachment":[{"href":"https:\/\/studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/media?parent=3371"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/categories?post=3371"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/tags?post=3371"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}