University fees and contributions are deductible to the extent indicated in the following
Decree of the Ministry of Education, University and Research no. 1406 of 23 December 2022
With regard to the 2022 tax year, students are invited to check the amount of deductible amounts in relation to what is indicated in the aforementioned decree, published in the Gazzetta Ufficiale, General Series (Serie Generale) no. 37 of 14-2-2023.
We also remind you that the deduction is due to the person who has actually incurred the charge.
Receipts of payments are - for all legal purposes - discharge receipts and may be used as legal documents in tax returns. The receipts to be used are those of payments made during the tax year of the income to be declared, even if they relate to separate academic years.