Detrazioni fiscali

TFA support course deduction in 730/2024, limits and instructions

Can I obtain the Irpef deduction for expenses incurred for the TFA (Active Training Internship) support course with form 730/2024? How to use it and how much can you get? These are questions asked by a taxpayer.
Those who want to enter the world of teaching have various paths, among these there is the TFA (Active Training Internship) support course.
Unfortunately, the cost of a similar course is quite high, especially for those who, without work, are looking for job placement opportunities.
The cost depends on the University at which you decide to follow the course, but varies from a minimum of 2,500 euros to around 4,000 euros.
Precisely for this reason many people wonder whether these expenses can be deducted in the 730/2024 form.
The Revenue Agency itself confirms this in a response to a taxpayer, but what are the limits of this relief and who can take advantage of it? Here is everything you need to know about the support course deduction in 730/2024.
Deduction of expenses for the TFA support course, how it works The Revenue Agency specifies that for those who have incurred the expenses for the TFA support course which qualifies them to teach, article 15 of the TUIR, paragraph 1, letter E, applies.
This establishes that a 19% deduction is due for the costs of attending university courses at state and non-state universities, to an extent no higher, for non-state universities, than that established annually for each university faculty by decree of the Ministry of education, university and research to be issued by 31 December, taking into account the average amounts of taxes and contributions due to state universities.
Since these are university courses, the limits change based on whether it is a state university or not.
In the first case the deduction applies to the entire amount.
If it is a non-state university (including online), the amount admitted to the deduction must not be higher than that established annually for each university faculty by decree of the Ministry of University and Research, taking into account the average amounts of taxes and contributions due to state universities in the different geographical areas and the subject area of the course.
read also Deductions 730/2024: the complete list of expenses that can be downloaded How to deduct the expenses for the TFA support course The deduction can be claimed by those who have incurred the expenses, the expense can also be deducted if the costs are incurred in favor of a tax dependent person.
We remind you that a person is considered fiscally dependent if the following income limits are not exceeded: €4,000.00 if the age is less than 24 years; €2,840.52 if the age is over 24 years.
For example, the parent who incurred the expenses for the TFA support course used by his child can deduct these expenses.
In order to obtain the deduction it is necessary that the same are addressed with traceable tools.
For example, bank transfer, bank or postal payment, payments made via debit cards, credit, prepaid cards, debit cards.
The deduction must be indicated in Table E of form 730/2024.
read also Model 730/2023, off-site student rent deduction.
Compilation guide What is the TFA support course We remind you that the TFA support course is the path chosen by the Ministry of Education (currently Mur) to allow aspiring teachers to achieve the specialization required of support teachers.
The courses are announced periodically so it is not possible to register at any time.
Furthermore, these are courses with a limited number of places, the available places are proportional to the needs determined by the Ministry of Education.
Finally, we would like to remind you that not everyone can participate in TFA courses, in fact there are specific requirements based on the competition class.
read also The Tfa support IX cycle 2024 will be carried out: when will the tender come out?

Author: A.W.M.

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