Health and education costs related to the tax number of dependents over the age of 25, regardless of whether they are students and who maintains them, are excluded from the deduction of expenses for the collection of family tax.
Health and education costs, although borne financially by parents or guardians, are related to the tax identification of the child over age 25 who is not part of the household under the IRS code.
This household consists of spouses, not divorced, and their dependents, who are considered adult children who are not older than 25 and who do not earn an annual income in excess of the guaranteed minimum monthly wage.
“The health and education costs associated with the 26-year-old son’s tax identification, regardless of whether he continued college and who borne them, are unlikely to be included for IRS collection deduction in the tax return. of the applicant”, the Tax and Customs Administration clarifies in a response to a taxpayer available on the Finance Portal.
An amount corresponding to 30% of the amount incurred by a member of the household as education and training expenses is deductible from the collection of the IRS due by the taxpayer, with a global limit of 800 euros, according to the IRS- code.
For the purposes of the IRS, education and training costs are considered expenses for the payment of nurseries, kindergartens, lactarios, schools, educational institutions, and other educational services, such as tuition, enrollment, or monthly fees, as well as expenses related to textbooks and textbooks, explanations supported by invoice, or language and music education, in accordance with the IRS code.
The renting/subletting of a displaced student can also be deducted as an educational expense arising from a contract in which the student is a tenant, if the student is not older than 25 years, attends an educational institution integrated into the national education system, and is more than 50 years old. kilometers away from the household’s permanent residence.
According to the IRS Code, a maximum of 300 euros is deductible annually as student income, whereby the global limit of 800 euros is increased by 200 euros when the difference relates to rent.
“The invoices or other document on which the rental contract rests according to the law will be issued stating that it is for the rental of displaced students,” it says on the diploma, which specifies that invoices communicated to the tax authorities indicate on the Portal das Finances that title will be charged in case of a postponed student lease.
If education and training costs have been incurred outside the Portuguese territory, they can be communicated through the financial portal, inserting the essential data from the invoice or equivalent document.
Meals are also deductible from tax-deductible expenses, provided they relate to school meals and the tax identification number belongs to a service provider providing school meals.
The tax identification of service providers who provide school meals is submitted to the Tax and Customs Administration in September each year.
Source: DN
