School expenses and donations to schools: some frequently asked questions

We have already summarized the main indications regarding the possibility of deducting school expenses and donations to the schools.

Here are some of the latest frequently asked questions from the Revenue Agency, published as part of the pre-completed return information.

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I was against the use of school expense data. What happens in the pre-filled statement?

If the taxpayer or the dependent family member has objected to making data concerning school expenses incurred in the previous year available to the Danish Tax Agency, these are reported neither in the taxpayer’s pre-filled statement nor in his summary nor in pre-filled statement and in the summary sheet for the family member as it is. depending on.

It is still possible for the taxpayer to post the expenses for which the objection was raised in the amendment or integration phase of the pre-completed declaration.

In the summary sheet, the information regarding school expenses has not been used. What could be the causes and how can I intervene?

Possible motivation: for reported school expenses, reimbursements are greater than or equal to the total expenses.
What to do: check the documentation, check the deductible amount and therefore insert the correct one in part E of 730 or part RP of the income model

The tuition fees for my child’s schooling were borne by both parents, but are reported in full in the single parent’s pre-filled statement. Why?

School expenses are listed as a deductible tax in the pre-filled statement from the family member listed as the person who incurred the expense in the notice the school sent.

In the event that the expense is borne by both parents and this situation is highlighted in the expense documents, also by noting the percentage of expenses that can be attributed to each of the parents on the same, the parents must change the amount entered. E of 730 or part of the RP of the income model, which reports the amount of expenditure that can be deducted from each within a total amount not exceeding 800 euros per year for each student.

The tuition fees I incurred last year are missing from my pre-filled statement. Why?

In the pre-filled statement, the Danish Tax Agency reports the data sent by the schools at all levels. However, this submission is optional for expenses relating to the tax years 2020 and 2021, while it will be mandatory from and including the tax year 2022, so if the educational institution that benefits from the school expenses incurred has not communicated the data to the Tax Agency, the same can not be reported in the pre-filled statement.

In any case, you can change your pre-filled statement and, if the conditions of applicable law are met, deduct the school expenses you have incurred.

What tuition fees are included in the pre-filled statement?

The pre-filled statement contains the data that the schools have communicated regarding:

  • education
  • mandatory contributions
  • voluntary contributions and donations approved by the schools or their bodies and held for schooling, these are, for example, expenses for:
    • the school canteen and for supplementary school services
    • school trips, for school insurance and any other school contribution intended to extend the teaching offer approved by the school bodies (language courses, theater, etc., also conducted outside school hours and without attendance)

In any case, the pre-filled statement contains information regarding tuition fees (paid for enrollment, participation, exams and issuance of diplomas), paid with the F24 payment form, in fact this information is already in the possession of the Danish Tax Agency and is therefore not transferred by educational institutions.

Also included in the pre-completed declaration are donations to schools of all types and levels, not approved by the school bodies and aimed at technological innovation, school and university construction as well as expansion of the offer.

In addition to the expenses, the Danish Tax Agency also collects data on reimbursement of the same school expenses and reimbursement of donations to schools.

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