2024 Model 730: Children’s Sports Expenses Deduction – Limits, Amounts, and Instructions

Benefits of Tax Deductions for Sports Expenses for Children

In 2023, sports expenses incurred for dependant children can be deducted in the 730/2024 tax return.
The deduction, set at 19%, applies to a maximum expense of 210 euros per child.

Who Is Eligible for the Tax Deduction?

To benefit from the tax relief, children (and even expenses for grandchildren) must be dependant for tax purposes and aged between 5 and 18 years old.
Eligible expenses include sports activities carried out at sports associations, gyms, pools, and other sports facilities.

The tax deduction for sports expenses refers to costs for dependant children aged between 5 and 18 years, up to a maximum limit of 210 euros per child.
The deduction applies to natural, adopted, fostered, or affiliated children living with the taxpayer, as well as grandchildren, siblings, or relatives aged 5 to 18 living with the taxpayer.

How to Claim the Deduction on the 730/2024 Form

In the 730/2024 form, sports expenses for dependant children can be declared for deduction within specific sections.
Taxpayers must indicate the expenses in rows E8 to E10, inserting code 16 in column 1 and the amount spent per child up to the 210-euro limit in column 2.

If there are multiple children eligible for the deduction, each child’s expenses should be listed separately.
The deduction applies to the parent who made the payments.
In case the invoice is in the child’s name, the expense can be split between both parents.

For those using the Redditi PF 2024 form, expenses should be detailed in rows RP8 to RP14 using expense code 16.

Required Documentation for Sports Expenses Deduction

To claim the deduction for children’s sports expenses, it is essential to retain documents proving the payments made.
These documents include bank or postal receipts, invoices, or payment receipts detailing the provider’s information, payment reasons, sport activity, amount paid, and the individual’s details practicing the sport (the child) and the taxpayer’s fiscal code.