Italy introduces new school expense caps for 730 tax returns

Taxpayers in Italy are preparing for the submission of the 730 tax return and the Redditi Persone Fisiche 2026 model, which relates to the 2025 tax year. The Agenzia delle Entrate has noted that the 730 model must be submitted by September 30, while the Redditi model is due between April 15 and November 2, 2026.

A significant update for the 2025 tax year is the introduction of a new spending cap for school-related deductions. For each dependent child, the maximum deductible amount is set at 1,000 euros. This allows for a maximum benefit of 190 euros per child, calculated at a 19% deduction rate. Eligible expenses include nursery school, kindergarten, primary through high school, school lunches, field trips, extracurricular courses, school insurance, and university fees.

To qualify for the 19% deduction, most expenses must be paid via traceable methods such as bank transfers, credit cards, or debit cards. An exception is made for medicines, medical devices, and healthcare services provided by public or accredited private facilities, where cash remains permitted. The pre-filled 730 model includes data communicated by educational institutions regarding tuition, mandatory and voluntary contributions, and other school-related services.