circolare n. 123 - Dichiarazione dei redditi - Erogazioni liberali a favore degli istituti scolastici di ogni ordine e grado.

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Lun, 15/05/2017

CIRCOLARE n. 123

 

AI FIDUCIARI

ALLE FAMIGLIE ALUNNI

OGGETTO: Dichiarazione dei redditi - Erogazioni liberali a favore degli istituti scolastici di ogni ordine e grado.

 

Da quest’anno l’Agenzia delle Entrate riconosce la detrazione del 19% per tutti i costi inerenti

alla scuola, come viaggi scolastici, mensa, assicurazione, teatro, ecc.

Le famiglie come indicato nello stralcio della circolare N.7/E dell’Agenzia delle Entrate

Pubblicata sul sito istituzionale, potranno scalare dalle tasse non solo la retta pagata alla scuola per la frequenza dei figli, ma anche tutti gli altri servizi integrativi connessi all’istruzione come i costi per legite scolastiche, per l’assicurazione della scuola e ogni altro contributo scolastico finalizzato all’ampliamento dell’offerta formativa (ad esempio corsi di lingua, teatro, per servizi integrativi pre e post scuola, ecc.) deliberato dagli organi d’istituto. Su tali spese spetta quindi la detrazione del 19%.

AllegatoDimensione
123 - allegato n. 1Guida Agenzia Entrate 4 aprile 2017.pdf allegato alla circolare n.....pdf100.38 KB