The 2024 child deduction offers numerous tax breaks for Italian families, helping to reduce the tax burden for a series of expenses related to children’s education and sports activities. In this guide, we’ll explore step-by-step how to access these deductions, providing a detailed analysis of the main eligible items
.
Table of Contents:
School and sport
Kindergarten fees
It is possible to deduct 19% of the expenses incurred for daycare fees, both public and private, out of a maximum amount of €632 per child.
This deduction is designed to support families in their expenses for preschool education
.
Education expenses
Kindergartens, primary and secondary schools
You can deduct 19% of the expenses incurred for attending kindergarten, primary and secondary schools for a maximum amount of €800 for each student. This heading, if decided by the educational institution depending on attendance, also includes expenses for trips, insurance and other contributions aimed at expanding the training offer.
University
As far as university expenses are concerned, it is possible to deduct 19% of the expenses incurred for attending degree and advanced courses:
- state universities: the full amount of expenses
In addition, it is possible to deduct 19% of the rent for off-site students, up to a maximum of €2,633.
Conservatories and AFAM (institutions of advanced artistic, musical and dance training)
If the family income is less than €36,000, it is possible to deduct 19% of the expense up to a maximum of €1,000 for children between the ages of 5 and 18.
Students diagnosed with ASD (specific learning disorder)
You can deduct 19% of the expenses incurred for the purchase of tools useful for learning until the completion of secondary school. This measure helps families bear the costs associated with their children’s special educational needs
.
Liberal disbursements
It is possible to deduct 19% for donations to schools of all levels, with no amount limit. This encourages donations that can help improve school resources and infrastructure
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Sporting activities
To promote physical activity among young people, it is possible to deduct 19% on a maximum expenditure of €210 per child between the ages of 5 and 18. This deduction covers the expenses for enrolling in organized sports courses and activities
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Procedure for requesting deductions
1. Collection of documentation
To take advantage of tax deductions, it is essential to collect all the necessary documentation, which includes receipts, invoices and any other document that can prove the expenses incurred.
2. Tax return
Deductible expenses must be included in the tax return for the year following the year in which they were incurred. It is essential to keep all the documentation for possible checks by the Revenue Agency.
3. Tax advice
Relying on a tax advisor can facilitate the entire process, ensuring that all deductions are properly applied and that no mistakes are made that could compromise the tax benefit.
Tax deductions for children in 2024 represent an important opportunity to reduce the tax burden and support Italian families economically. Following the steps described in this guide carefully will ensure easy and secure access to the benefits provided, contributing to the financial well-being and
educational growth of children.
