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.
