Anyone who has children attending higher education knows that tuition fees can be a significant expense. However, it is possible to reduce the financial impact by including tuition fees in the IRS statement. This practice, while not eliminating the cost, can offer some relief in the family budget. For this, it is essential to know how to proceed correctly.
The bribes are classified as education expenses and allow a specific deduction in the IRS. By declaing them separately from family general expenses, it may increase the deductible amount and, consequently, obtain a higher tax benefit.
According to, any bribe pays to establishments belonging to the National Education System or recognized by the competent ministries may be included in the declaration. This includes bribes from foreign universities, as long as they meet the requirements.
To include bribes in the IRS, it is mandatory to be paid against a taxpayer invoice. If the tuition fees are of a dependent, such as a child or godson, the tax identification number (NIF) must be associated with the household and states in the declaration as such.
Although tuition fees can be declared for the total amount paid, education expenses, including bribes, have a maximum deduction limit of 800 euros per household. This ceiling does not increase with the number of students in the family. If children are no longer considered fiscal dependent, they may include bribes in the IRS statement itself, provided they properly associate the invoices.
In addition to the tuition fees, it is also possible to deduce the rental expenses of displaced students. In this case, the maximum deduction limit rises from 800 euros to 1000 euros, and up to 300 euros can be attributed to lease, and the remaining 700 euros to other education expenses. To this end, the lease must be in the name of the student, indicating that it is intended for a dislocated student and the educational institution must be more than 50 km from the aggregate fiscal residence.
To maximize the deduction, always ask invoices with a taxpayer number and check the correct registration on the E-Factment portal.
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