Education expenses: reimbursement is possible even if the employee’s spouse pays

It is possible to claim reimbursement from one’s employer for education expenses incurred on behalf of family members, even if these were paid by the spouse rather than directly by the employee. The Italian Revenue Agency clarified this in response to a request for a ruling.

The Applicant set out the case of an employee, who was in receipt of welfare credit – some of which had accrued in previous years – and who intended to claim reimbursement of education expenses which ‘are duly documented and were incurred on behalf of a child who, however, were paid ‘by the employee’s spouse, who is not legally and effectively separated from the employee, via a current account held solely in the spouse’s name’.”

The Italian Revenue Agency has clarified that “as there is no specific procedure laid down for making payments for the services and benefits referred to in Article 51, subparagraphs fbis) and f-ter) of the Tuir, it is considered that the exclusion from employment income may also be recognised for reimbursements of payments made in ways that do not allow the expenditure to be directly attributed to the employee, provided that the documentation certifying the expenditure specifies the person who benefited from the service or benefit and the type of service or benefit provided, in order to verify that the use of the funds is consistent with the purposes set out in the legislation’’. Therefore, the reimbursement is due even if the expense was paid by the employee’s spouse. The only condition is that a family member must have benefited from the expense and that this is documented.