19% personal income tax deduction for children's musical and sports expenses: limits, requirements and documentation

From health to school up to veterinary care and interest on mortgages: as with other expenditure items, even with regards to music the Tax Office allows - in article 15 of the Consolidated Law on Income Taxes (TUIR) - an Irpef discount equal to 19% applied on registration and attendance costs incurred by parents with dependent children aged between 5 and 18.

For further information: Tax return and 730, what to know about deductions for university expenses

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Included in the list of deductible expenses are primarily the legally recognized music conservatories as well as the institutes of Higher Artistic Musical Dance Education (Afam), identified pursuant to law 508/1999. Families can also benefit from the tax discount if they enroll their children in music schools included in the regional registers as well as choirs, bands and musical academies recognized by any public administration for the study and practice of this artistic activity.

For further information: pre-compiled 730 and deductions for school expenses, from transport to the canteen: what to know

For the 2026 Income Tax Return, the law provides for a maximum annual discount ceiling of 190 euros on an expense with a threshold of up to 1,000 euros for each child. An important aspect concerns the economic requirements: the deduction is recognized only if the taxpayer who incurred the expense declares an income not exceeding 36 thousand euros per year. In this case, the Equivalent Economic Situation Indicator (Isee) is not decisive for the purposes of the evaluation.

For further information: 2026 tax return, pre-compiled Form 730: news, deadlines and what to know

Given the single income limit for each family, if the expense is borne by both parents there remains the possibility of splitting the deduction in 730 by indicating on the document the share borne at an individual level. The discount cannot be cumulated, nor can the spending limit which remains at 1,000 euros for each child.

In households where several children participate in music courses recognized by the State, the 19% Irpef deduction has its effects on each beneficiary. In this case, the taxpayer will be asked to indicate the expense incurred for each young person. The bonus refers to the tax year 2025 and applies for the entire period also to those who, during the twelve months, have acquired the requirement by turning 5 years old or have reached the age of majority.

To reveal the expense in the Income Tax Return, the document associates the music bonus with code 45 to be entered in the lines between E8 and E10 if it is form 730. While for those who use the Personal Income model it will be reported in the lines between RP8 and RP13.

In addition to verifying that the institutions are regularly recognized by the Public Administration, the Tax Office ensures that the registration or attendance fee has been paid with traceable methods, such as bank transfer, credit card or cheques. Any agreements made via cash transaction are excluded from the recognition of the Irpef deduction.

Not just music. The age limit between 5 and 18 years applies in the case of sums paid for annual membership to gyms, swimming pools or sports associations. In this case the expenses can be deducted up to a maximum of 210 euros per year for each young person. The associations must be recognized by CONI or national sports federations. The documentation must contain the data of the structure, the activity carried out, the details of the member and the tax code of the payer. Since these expenses are not automatically communicated to the Revenue Agency, as in the case of musical expenses, it is also necessary to manually enter them in the declaration.