The circular 18 / E, 21 April 2009 clarified that the role of teachers and role can not be deducted from the model is only 730 from the cost of the refresh and training to the purchase of books, educational software, magazines, training courses and seminars. These expenses can be deducted from the tax returns of all the school teachers of all levels, including non-role-assignment and annual.
The upper limit of deductible expenses is € 500.00, representing a savings of up to Euro 95.00 (500 to 19%).
To qualify for the benefit of the deduction, the teacher has to prepare a simple signed declaration in which you can self-certify its quality of teaching and the traceability of costs to the profession.
In any case, the expenses must be documented by invoice or receipt.
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