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Revenue Agency with the circular N. 18 / E of April 21, 2009 provides clarification on the deductibility of certain expenses, but here carry the most interesting.

perl'autoaggiornamento Deduction and teacher training

The school teachers of all levels, also non-permanent position with an annual could deduct from income tax of individuals, up to capacity gross of tax, an amount equal to 19 percent of the expenses incurred and actually been paid for and the refresh training. The deduction is up to a maximum expenditure of
€ 500.
confer the right to deduct the cost of goods and services within the meaning promote common development of professionalism of the teacher, which books, magazines , educational software, training courses and seminars .
The teacher must declare its role as a teacher or teachers with annual and traceability the business activities of goods and services purchased.
The costs incurred must be documented with invoice or receipt and showing the type of service or good purchased .

Receipts

purchase drugs for the deduction and the deduction of medical expenses relating to the purchase of medicines, it is necessary that they be certified by invoice or receipt containing the statement of the nature, quality and quantity of goods and the indication of recipient's tax code, with effect from 1 January 2008 , it is confirmed that can not be considered valid documents without these characteristics.

lease expenses incurred by students off-site

The deduction only responsible for the fees paid by students staying in Italy. not deductible fees paid by students who stay abroad.

Deduction for expenses for attending training courses

expenses for attendance at private institutes or universities be eligible to deduct an extent not exceeding than that prescribed for tuition and fees paid for similar services made by Italian state institutions. It is confirmed that the maximum extent taxes established at the University of public reference, in relation the training completed by the student, is the limit within which you can calculate the deduction.