Are English courses tax deductible? Is it possible to deduce directly from the IRPEF the language courses of the children or even those of admission to the TOEFL or the FIRST or even to the TOEIC – Test of English for International Communication?
How do you behave on your parents’ tax return? These are just a few questions we try to answer and provide useful clarifications. In fact, how can you get your kids to take a language course without having to spend a fortune?
First of all, it must be said that with the pandemic, the educational offer not only of the major and most important English schools has changed to meet the needs of everyone.
So let’s talk about courses to take online directly from home. Even students who cannot benefit from a class in their city of residence may aspire to attend the most important and recognized language schools and courses in the world of work.
However, it must be said that certifications are almost always the same although wearing them is never easy. It takes time and a lot of courses and to do that you have to think about an investment directed by the parents.
How much do you spend then? The costs vary a lot from the formula but here we are talking about the possibility instead of saving something, if it is possible to discount the cost or school tuition.
English courses Tax deduction: what the law says about it
To check with the regulatory text on the tax deduction of school expenses we have to go read Article 15 of the Tuir and more precisely the letters e) and e-bis). Below we report on the regulatory source so we can better compare on the subject.
Article 15 of the Tuir
i) assistance expenses of university education in state and non-state universities, to a greater extent, for non-state universities, than that established annually for each university faculty by decree of the Ministry of Education, University and Research to be issued before 31 December. taking into account the average amounts of fees and contributions due to state universities;
e-bis) attendance fees of the kindergartens of the first cycle of education and of the secondary school of the second degree of the national educational system referred to in article 1 of the Law of March 10, 2000, n. 62, and subsequent modifications, for an annual amount not exceeding 564 euros for 2016, 717 euros for 2017, 786 euros for 2018 and 800 euros from the year 2019 per pupil or student. For donations to educational institutions for the expansion of the educational offer, the benefit referred to in the letter i-octies), which cannot be combined with that referred to in this letter, remains unchanged.
Reading refers to frequency, although it is not clear what is meant by frequency. It is true that if I am never admitted I will not be able to attend, so if we leaned towards a logical interpretation of the interpretive problem we could support it. that admission expenses are also part of attendance expensesat least for those who later access the course.
To the direct question of a reader who asks us if it is possible to deduct the expenses of private language courses, therefore, we cannot answer in the affirmative. Unfortunately, in fact, reference is only made to the costs of primary and secondary education without citing private courts. Therefore, I would like to give a restrictive answer to the reader’s question. If language courses are taken within the primary or secondary training plan, they are deductible. They do not need to be paid with a separate item but must be included in the didactic proposal of the center.
Therefore, language courses taught privately in both structures and with private teachers are not deductible from personal income tax. The type of language, whether English, Spanish, German or etc., is useless.
For our purposes, it is not worth the expense for the child or the parent or any other person who has the child in charge of taxation.
In short, therefore, we can only deduct courses taken at the primary or secondary school authorized by the school board.
Expenses for courses abroad abroad
I also point out the new article dedicated to the tax deduction of school expenses incurred abroad
ISEE or DSU form for school enrollment
Also read the article dedicated to the DSU and ISEE for enrollment in school or the new ISEE model that these days will be required to enroll in kindergartens, kindergartens, universities and other extracurriculars .
Expenses for school canteens and recreational activities
I have written an in-depth article specifically dedicated to the tax deduction of school canteen expenses and recreational activities and where you can find some clarification on what can be downloaded from your personal income tax or tax return.
Deduction for school canteen and recreational activities
Tax deduction for travel and school trips
Download school books and texts
Another thing is the school texts that you can learn more by reading the article dedicated to the deduction of school and university books in the statement.
Article 15 Tuir