Off-site student rent deduction 730/2024: requirements, instructions and compilation

Can I deduct expenses incurred for renting university accommodation? How much can I save and what requirements are required? Choosing a university location far from home involves significant expenses, in fact there are few university accommodations and consequently it is necessary to stipulate rental contracts which in many Italian cities are particularly high.
To help families, however, a concession is provided: rent expenses for off-site students can be deducted in form 730/2024.
We remind you that the amount of the deduction must be subtracted from the tax already calculated, unlike the deduction which, however, is applied to the taxable base.
The deduction in question allows you to obtain a tax relief of 19% from the Irpef (personal income tax), up to a maximum of 2,633 euros of expenditure, for disbursements incurred in the 2023 tax year.
just over 500 euros which however can be added to further deductions for university expenses.
Not all students who decide to take a house to continue their university studies can benefit from the tax relief, it is only recognized for students residing in a municipality that is at least 100 km from the university.
Here is how the deductions for rent expenses for university students work, limits, requirements, how to complete the 730 and documents to keep for any inspections by the Revenue Agency.
Form 730/2024, off-site student rent deduction.
Guide to filling out Model 730/2024 off-site student rent deduction: requirements Deduction for rent expenses in disadvantaged areas Model 730/2024 off-site student rent deduction: compilation instructions and amount limits Off-site student rent deduction: distance requirements between the municipality of residence and the university Which contracts can obtain the deduction of rent costs for student accommodation? Off-site student rent deduction in the 730 form of parents or other family members.
Can those who study abroad obtain the rent deduction? Off-site student rent deduction: which documents to keep Form 730/2024 off-site student rent deduction: the requirements Taxpayers can take advantage of the deduction for expenses incurred for the rent using form 730/2024 to be submitted by 30 September 2024.
Yes can benefit from the benefit regardless of whether the university attended is public or private.
However, the bonus cannot be obtained if the university is online.
The fundamental prerequisite is that the university is located in a municipality at least 100 kilometers away from the student's municipality of residence.
Students enrolled in: higher technical institutes (ITS) as they are assimilated to university courses can also benefit from the Irpef deduction; to the courses established pursuant to Presidential Decree no.
212 of 2005 at the Conservatories of Music and the accredited musical institutes.
The deduction cannot be obtained if the rental contract was stipulated for the attendance of post-graduate courses, such as master's degrees, research doctorates or specialization courses.
When it is not possible to benefit from the deductions for the rent costs of away-from-home students, you can take advantage of the deduction of transport costs, furthermore the transport bonus worth 60 euros can still be requested, which can also be used for the purchase of season tickets to public transport to reach the university headquarters.
read also Online university tax deductions 2024, when can they be obtained and how much do they amount to? Deduction for rental expenses in disadvantaged areas It has been seen that deductions for rental expenses are recognized if there is at least 100 km between the municipality in which the residence is located and the university attended.
However, there is an exception, in fact, you can get the bonus even if the distance is less than 100 km, but still more than 50 km and the municipality of residence is in a disadvantaged area or in mountain areas.
The requirements for the deduction on the rent of off-campus students have been modified with the tax decree linked to the 2018 Budget Law, allowing access via the tax return.
The Revenue Agency, with its response to question no.
19 of 2 October 2018, clarified that the assessment of the inconvenience must be carried out on the basis of objective criteria referable to the municipality of residence and not by reference to the location of the university headquarters.
In this regard it should be remembered that the list of mountain municipalities is contained in circular no.
9 of 1993 of the Ministry of Finance.
However, there is no definition of a disadvantaged area and for this very reason the real situation must be defined from time to time with objective criteria which must however have the student's city of residence as a point of reference.
In a request to the Revenue Agency, for example, a person asks if it is possible to obtain the deduction for a student residing in Novara and attending university in Pavia, which is poorly connected to Novara.
In the specific case, the Revenue Agency considered that the requirements did not exist as Novara is not a mountain municipality and at the same time the city cannot be considered a disadvantaged area because the connection difficulty only exists with the city of Pavia, not with other university campuses such as Turin and Milan (Response to Interpello n° 19 of 2 October 2018).
Form 730/2024 off-site student rent deduction: compilation instructions and amount limits As provided for in article 15, paragraph 1, letter i-sexies of the TUIR, the deduction for off-site student rent is recognized within the maximum limit expenditure of 2,633 euros.
The reimbursement is equivalent to 19% Irpef of the cost incurred.
To obtain the deduction, the taxpayer must complete section E, Line E8/E10 in form 730, using code 18.
Not all expenses relating to rental house costs are among the deductible expenses: the security deposit; condominium or heating costs included in the rent (in this case it is best to specify the two items separately in the contract); the cost (if any) for the real estate agency.
Off-site student rent deduction: the distance requirements between the municipality of residence and the university.
One of the requirements necessary to benefit from the rent deduction in the 730/2024 form is the distance between the municipality of residence of the student and the municipality in which the university is located.
How is 100 km calculated? According to Circular 34/E of 2008 of the Revenue Agency, reference must be made to the shortest kilometric distance calculated with reference to any of the existing communication routes, for example, railway or road.
The right to the deduction applies if one of the connections seen (railway, road) has a travel distance of more than 100 km.
If the railway line is used as a reference point, the distance between the residence and the railway station must be calculated, the distance traveled by train must be added and, finally, the distance between the station and the university headquarters.
If the road line is taken as a reference, a simple calculation of the kilometers travelled, or the distance reported by the various navigators, will suffice.
We remind you that the distance between the student's residence and the university headquarters must be at least 100 km.
Which contracts can obtain the deduction of rent expenses for student accommodation? The taxpayer can benefit from the rent deduction for off-site students for rental contracts stipulated or renewed pursuant to law no.
431 of 1998: registered contract relating to a real estate unit for residential use.
Costs incurred for contracts for temporary use or those relating to a single bed are deductible without the need to stipulate a specific contract for students; of hospitality and deeds of assignment for use or rental stipulated with bodies for the right to education, universities, legally recognized university colleges, non-profit organizations and cooperatives.
The deduction is not recognized for sublease contracts.
Off-site student rent deduction in the 730 form of parents or other family members University students often do not have their own income or have an income that does not allow them to survive, in this case they are fiscally dependent parents or other family members.
These subjects will pay the rent and consequently indicate the expenses incurred in form 730/2024.
If the parents have two university children dependent on two separate rental contracts, each parent can benefit from the deduction on a maximum amount not exceeding 2,633 euros.
Can those who study abroad get the rent deduction? Students enrolled at universities abroad can benefit from the rent deduction, provided that the location of their studies is in one of the Member States of the European Union or in one of the countries adhering to the Agreement on the European Economic Area.
The law allows the deduction in case of enrollment in "bodies for the right to education, universities, legally recognized university colleges, non-profit organizations and cooperatives".
For the purposes of the deduction, a certification will be necessary showing that the entity has the characteristics required by the facilitation law.
Off-site student rent deduction: which documents to keep Following the deduction of expenses for rent for university students considered "off-site" it is advisable to keep these documents: copy of the registered rental contract or hospitality contract or assignment for use; payment receipts; self-certification with which you certify your status as a university student and that you comply with the requirements established by law.
These documents serve to demonstrate the expenses incurred in the event of checks by the Revenue Agency.
read also Deductions 730/2024: the complete list of expenses that can be downloaded