Università Cattolica del Sacro Cuore

Tax Deductions - Milan Campus

TUITION AND UNIVERSITY FEES

Pursuant to Ministry of the Economy and Finance Decree dated 13 January 2016, all public and private Universities are obliged to file an online statement to the Italian Revenue Agency (Agenzia delle Entrate) for each student attending university programmes stating all expenses incurred. This statement must be filed by 28 February of each year.

Hence, in accordance with the terms indicated, the University will submit an annual calculation of the exenses received in the previous year relating to:

  • expenses for the attendance of undergraduate, graduate and single-cycle master’s degree programmes;
  • expenses for the attendance of specialty training programmes;
  • expenses for the attendance of specialising master programmes;
  • tuition fees for doctoral programmes.

Please note: all data relating to the regional tax for the university education are also communicated.

It will, therefore, no longer be necessary to request the receipt of payment of tuition and university fees from the administration offices of the aforementioned programmes.

As stipulated by the Ministerial Decree, all expenses for tuition, universities fees and regional tax will be communicated net of any relative reimbursements. Furthermore, the reimbursements disbursed in the previous calendar year referring to expenses incurred in previous years will be indicated separately.

It is the registrants’ responsibility to correctly compile the income data in the tax return and, therefore, the students themselves are required to verify the accuracy of the data that will be shown on the pre-compiled form, correlating it with the receipts of payments in their possession and making any necessary changes.

Further information can be found by consulting the Italian Revenue Agency (Agenzia delle Entrate) website. For specific questions on deductibility, please contact the Italian Revenue Agency directly.

IMPORTANT!

Students have the right to object to the inclusion of university expenses data in the precompiled tax returns forms of the family members of whom they are dependant.

This objection can be communicated by using the form available from the Italian Revenue Agency. This form must be completed and signed by the interested part and sent to the Italian Revenue Agency, together with a copy of an ID document, to opposizioneutilizzospeseuniversitarie@agenziaentrate.it or by fax to +39 0650762273.

DEDUCTIONABLE AMOUNTS

The Stability Law dated 28 December 2015, n. 208 (published in Gazzetta Ufficiale of 30 December 2015) has introduced some significant simplifications regarding deductions for tuition and fees payable for the attendance of educational programmes.

Specifically, paragraphs 954 b) and 955 of art. 1 of the aforementioned Stability Law have amended art. 15, paragraph 1, point e) of the TUIR (Consolidated Law on Income Tax) and will implement deductions regarding ‘expenses for attendance of university programmes at public and private universities to an extent not higher, for the private universities, than that established annually for each university faculty by Decree of the Ministry of Education, University and Research taking into account the average amount of taxes and fees payable to state universities’. Consequently, students are requested to verify the sum of deductible amounts in relation to what is indicated annually by the aforementioned Decree of the Ministry of Education, University and Research.

PLEASE NOTE: The deduction applies to the person who has actually made the payment.

Receipts of expenditures are - for all legal purposes - considered as payments in full and can be used as legal documents in income tax returns. The receipts to be used are all those paid during the year referring to the income to be declared, even if relating to two separate academic years.

  

Milan, May 2017