Families have access to various deductions and bonuses to deal with all the disbursements that derive from having certain responsibilities over a family unit. As well as other expenses that parents incur for their dependent children, the spending on the school canteen in 730, as well as in one of the different tax return methods available. The deduction for the school canteen and, more generally, for all tuition expenses amounts to 19% on a maximum amount of 800 euros.
The deduction for the school canteen in 2023 is subject to limits but anyone who attends an educational institution from kindergarten to secondary school can access it, regardless of whether it is public or private. To obtain deductible expenses on the school canteen in 2023 with reference to the previous tax year, it is possible to use the 730/2023 model as well as the PF income model.
School canteen deduction in 2023: how much can you recover?
Expenditure for the school canteen is deductible in 2023 to the extent of 19% on a maximum amount of 800 euros including all school expenses from the previous tax year, i.e. in this case 2022. School canteen vouchers are also included in this group of expense allowances.
The 19% IRPEF subsidy covers many deductible expenses in 730 including school fees and the cost of training trips. The IRPEF refund amount limit will therefore correspond to 152 euros, thus representing a substantial 2023 bonus for the school canteen (and not only) that families can take advantage of.
School canteen deduction: fill in the tax return
As with many other household expenses, it is possible to benefit from the deduction after filing a tax return. The documents required to declare expenses such as the school canteen are the 730 pre-filled 2023 and the PF 2023 Income Model .
The instructions for completing the 730 form offered by the Revenue Agency require the taxpayer to manually enter the costs in order to access the school canteen bonuses.
Expenditure for the school canteen in 730/2023 must be entered by indicating in Section I, Table E, under lines E8 to E10 il code “12”: in particular, the first column is used to indicate the type of costs flanked by the code which, in this situation, can be used for all school expenses as established by the Revenue Agency; the second column indicates the total cost of all these expenses in reference to a single child. If the expense must be declared for more than one student child, several lines from E8 to E10 must be completed.
To complete the PF income form (or also 2023 Single Certification) it will be necessary to indicate the expenses to obtain the deduction on the school canteen in Section I, Framework RP, in the as well as RP8 and RP13also inserting here the total expenditure of each child accompanied by the code 12 for school expenses.
Documents for school canteen deduction in 2023
The attestation of expenses relating to the school canteen, in addition to the presentation in the right box of the tax return (indicating the code 12 in the 730 for school canteen), requires an adequate documentation. It will be the concern of the beneficiary to collect all the documents to certify the payment through traceable tools. There are 3 ways to do it:
copy of the payment MAV; copy of the postal slip issued by the institution; copy of the bank slip made with the recipient being the school; alternatively, the school secretary can issue a payment certificate.
There is no stamp duty for the certification of the expense as well as for the request submitted by the parent.
The school canteen paid for in cash does not allow access to the IRPEF deduction: traceability of payments with attached invoices or receipts is required. The document certifying the payment must also specify the person who will benefit from the payment (whether it is the school or the Municipality) and indicate in the description the supply of the canteen service next to the pupil’s name, surname and institution attended.
School expenses payable to a single parent
Generally, the deduction on school expenses it is up to the parentsalthough it is possible for a child to obtain the deduction on expenses incurred by him, regardless of whether or not he cohabits with his parents, but only if he has not accrued income exceeding 2,840.51 euros.
Instead, for school expenses owned by a single parentthe deductible amount is due right to the owner who will then be able to decide, with an annotation in the expense document, whether to distribute the deduction by indicating the percentages in which it will be divided. For expenses registered to the children, the deduction on the school canteen will be divided 50% between the two parents.
People have also asked
What are the deductible school expenses in 2023?
The deductible expenses in the 730 for pupils and students include the enrollment fee, school trips, voluntary contributions, pre- and post-school fees, meal assistance and contributions to improve the educational offer.
How to download school expenses in the 730?
The method for downloading school expenses in the 730 depends on the type of amount to be declared: code 12 is for school expenses other than university expenses, code 13 concerns university expenses and code 33 concerns nursery expenses.
Who can unload the school canteen?
The deduction on the school canteen is due to the parents in an amount of 50% for both, in the case of the child’s name, or entirely to a single parent if the certification was made in his name and a percentage distribution with the spouse in the expense document.