Nursery school deduction in model 730/2024: instructions and limits

Nursery school deductions in 730/2024, how much do they amount to and how are they reported? For those who have very young children who attend nursery school, the annual cost could also be quite significant.
The expenses incurred for the attendance of the children's nursery school, however, like all those relating to education, give the right to a deduction of 19% of the cost, but within a certain limit, the same as foreseen, in fact, for education expenses.
The deductions for educational expenses and for the education of children are certainly one of the most important and most used items, to which are also added those for nursery attendance because it is good to know that the deductions are not only due when the child attends school compulsory school but start directly from enrollment in nursery school.
In 730/2024, therefore, the expenses incurred for the registration and attendance of the children's nursery school can be deducted.
But you have to be careful because the first thing to take into account is that the 19% deduction is not compatible with the nursery bonus.
So what do you do if you receive the nursery bonus? read also Nursery bonus 2024, new amounts, requirements and when to apply Nursery school deduction in the 730/2023 form: instructions and limits The expense incurred for nursery enrollment is deductible at 19% and up to a maximum of 632 euros (at difference from what happens for the expenses incurred for education from nursery school to high school which provide for a deduction of a maximum of 800 euros per year for each child.
This is the limit to be considered when filling out form 730/ 2024.
The deduction on the expenditure incurred for the nursery is generally indicated in the pre-compiled form 730, as both public and private nurseries are obliged to transmit the data every year to the Revenue Agency.
Despite this, it is It is always a good idea to check that the data is correct.
To do this, let's analyze the specific instructions for the tax deduction for nursery school.
Nursery school deduction: instructions for filling out form 730/2024.
The deduction for nursery school fees is 19% of the expenditure incurred, and within the limit of 632 euros per year.
The tax refund from 730/2023 will therefore be equal to a maximum of 120 euros.
The amount of expenditure admitted as a tax deduction refers to each of the fiscally dependent children.
Therefore, taking the case of a family with two children enrolled in nursery school, the limit of 632 euros doubles, as does the amount of the Irpef reimbursement recognized, which rises to 240 euros.
Nursery deduction cannot be combined with other measures.
The nursery deduction is not applicable to expenses reimbursed during the year (2023) by the employer in replacement of bonus wages and indicated in the section "Reimbursement of goods and services not subject to taxation – art.
51 Tuir” of the Single Certification with burden code 33.
The prohibition on cumulation of the 19% tax deduction also applies to the nursery bonus.
This prohibition is reiterated by the Revenue Agency in circular 7/E/2021.
For those who benefit from the nursery bonus, therefore, it is not possible to deduct the expenses incurred, even if documented.
In any case, the deduction for nursery school expenses, on an economic level, is only worthwhile for those who, for any reason, are not entitled to the bonus (given that with the deduction only a maximum of 120 euros of tax discount is due, while the bonus provides a monthly payment well above this sum).
Nursery: which expenses can be deducted with the 730 An important clarification concerns the expenses for which it is possible to request the nursery deduction in the 730/2024 form.
The general rule requires that the cash criterion be considered; this means that all expenses incurred during 2023 are deductible, even if they relate to fees relating to the past year.
This is not the only requirement to consider.
First of all, it must be remembered that the deduction applies in the case of enrollment in nursery school for children aged between 3 months and 3 years, without distinction between public nursery schools or private nursery schools.
The deduction must be divided between the parents on the basis of the burden incurred by each.
If the expense document is in the name of the child, or only one of the spouses, it is still possible to note the percentage of distribution on it.
Deduction of nursery school fees: how to fill out form 730/2024 For the purposes of deducting expenses incurred for the payment of nursery school fees, the amount incurred must be indicated in Table E, Section I (general information on costs ) of form 730/2024 using lines from E8 to E10 (Other Expenses).
The code to be inserted in the first column is the number 33 and the amount of the expense incurred must be indicated in column 2.
Parents with multiple children enrolled in the nursery must fill in a line for each of them, always taking into consideration the individual limit (in each line it will therefore be necessary to indicate the maximum limit of 632 euros per year).
The amount must include the sums indicated in the "Deductible charges" section (points 341 to 352) of the Single Certification with charge code 33.
Documents to keep In order to obtain the deduction, taxpayers must keep some documents that certify the actual support of expenses incurred including invoices, postal or bank slips and receipts or payment receipts.
These documents must not be attached to form 730/2023, but kept and exhibited in case of checks by the Revenue Agency.