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Home Area Fiscale e Amministrativa Dichiarativi ed Adempimenti telematici SPESE ASILI NIDO NEL 730
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Area Fiscale e Amministrativa - Dichiarativi ed Adempimenti telematici
Lunedì 20 Aprile 2009 23:59

Le spese per gli asili nido, possono essere portati in detrazione da chi compila il modello 730. La detrazione del 19% si applica su un importo massimo di € 632,00 per ogni figlio. Vengono riconosciuti asili nido le strutture volte a garantire la socializzazione e la formazione dei bambini e bambine  la cui età sia compresa tra i 3 mesi ed i 3 anni. Naturalmente le spese sostenute per le scuole materne, non sono detraibili anche se  il bimbo ha un'età inferiore ai 3 anni.
La spesa può essere portata in detrazione  dal coniuge che effettivamente paga la retta, oppure suddivisa tra i due genitori, purchè la somma della spesa totale detratta non superi il 100% della spesa stessa

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