REQUESTING TAX EXEMPTION (2024/2025 ACADEMIC YEAR)

Requesting total tax and surcharge exemption (from the 5th of September 2024 until the 2nd of October 2024)

Tax exemption can be requested if:

• A student has a certified disability (66% or more) or any disability listed in Article 3, Clause 1 of the 104/1992 law.
• A student’s parent(s) is (are) unable to work (118/71 law)
• Student-athletes

How to request exemption

Exemption requests can be submitted starting from the 5th of September 2024 until the 2nd of October 2024 by opening a support ticket (https://helpdesk.poliba.it/), choosing “Esoneri Tasse” (Tax exemption) as category and attaching the required documentation. Fees and exemptions are listed in the 2024/2025 Tax Regulations. Students who submitted an exemption request in the past must submit it again in order to be exempted.

A. Students with a certified disability (66% or more)

These students are exempted from both the Regional Tax (ADISU Tax) and regular taxes. They will only need to pay the 16€ stamp that will be generated once they will be considered eligible for exemption.

To request exemption, open a support ticket (https://helpdesk.poliba.it/) and select “Esoneri tasse” as category, writing:

• “Richiesta esonero studente con disabilità certificata pari o superiore al 66%” (Exemption request for students with a certified disability (66% or more) as subject;
• Percentage of disability and the date of the medical examination report as text;

MANDATORY ATTACHMENTS:

• Medical examination report, as requested by the 104/1992 law (if in possession of it);
• ASL/INPS documentation needed to certify the disability (with percentages and examination dates).

B. Student-athletes

By definition, student-athletes are those who, in the 2024 solar year, took part in international championships such as:

• World or European Olympic games/Championships in certain summer or winter Olympic/Paralympic sports;
• C.O.N.I. approved games;
• Participation in National games as Athletes.

National championships organised by groups other than official Sports Federations will not be considered.

Students that are regularly enrolled, or are outside of the expected time depending on the course of their choosing (3 years for Bachelor’s Degrees, 2 for Master’s Degrees, 5 for Single-cycle Master’s Degrees and so forth) can be considered eligible for this exemption.

Student-athletes are exempted from taxes and surcharges. They will only need to pay the enrollment fee, the regional tax and the enrollment stamp, for a total of 146 € (130 € Enrollment + Regional tax, 16 € stamp).

To request this exemption, you must be currently enrolled, and so you must have had to pay the 146 € tax. Open a support ticket and select “Esoneri tasse” as category, writing:

• “Richiesta esonero studente atleta” (Exemption request for student-atheletes) as subject;
• Which sport you played, with its description as text.

MANDATORY ATTACHMENTS:

• For team sports, a certificate that states that you participated to at least 2/3 games played in the year prior to your enrollment;
• For individual sports, a certificate that states that you participated in national championships, in the year prior to your enrollment;
• A record of your weekly and yearly training schedule, released by your sports organisation.

C. Exemption for students whose parent(s) is(are) unable to work

Students can request this exemption if one or both of their parents are disabled (with a 2/3 percentage) and have also been deemed unable to work because of their disability, as stated by the 118/1971 law, or if they come from a family with an unstable financial situation, if their total income is less than 25.000 €.

These students are exempted from taxes and surcharges. They will only need to pay the 16€ stamp that will be generated once they will be considered eligible for exemption.

To request exemption, open a support ticket (https://helpdesk.poliba.it/) and select “Esoneri tasse” as category, writing:

• “Richiesta esonero L. 118/71” (Exemption request following the 118/71 law) as subject;
• Parent(s)’s first and last name, specifying when they were deemed unable to work as text;

MANDATORY ATTACHMENTS:

• ISEE statements, that are released by INPS;
• ASL/INPS documentation needed to certify the disability (with percentages and examination dates);
• A self-certificate that states your family’s status, specifying the degree of kinship for every family member.

Fees and exemptions are listed in the 2024/2025 Tax Regulations. Students who submitted an exemption request in the past must submit it again in order to be exempted.

Partial exemptions (from the 3rd of October 2024 until the 31st of October 2024)

Students may request a partial exemption if:

• They have a certified disability (between 55% and 66%);
• They have a certified disability listed in Article 3, Clause 1 of the 1992 104 law;
• Their parents or siblings have a disability (66% or more);
• They are orphans (even of one parent), with an ISEE statement of less than 30.000 €;

How to request the exemption

Students may submit a request from the 3rd of October 2024 until the 31st of October 2024 by opening a support ticket (https://helpdesk.poliba.it/) and selecting “Esoneri tasse” as category.

Fees and exemptions are listed in the 2024/2025 Tax Regulations. Students who submitted an exemption request in the past must submit it again in order to be exempted. In order to request a partial exemption, students must be regularly enrolled in the 2024/2025 Academic Year.

A. Exemption for students with a certified disability (between 55% and 66%)

These students can be eligible for a 50% reduction on their taxes, but they will have to pay the full 146 € enrollment tax (130 € Enrollment + regional tax and 16 € stamp).

To request this exemption, students will need to:

• Be regularly enrolled, and so the 146 € tax must have been paid already;
• Open a support ticket and selecting “Esoneri Tasse” as category, writing “Richiesta esonero studente con disabilità certificata tra il 55% e il 66%” (Exemption request for students with a certified disability between 55% and 66%) as subject, their disability percentage and medical examination report date as text.

MANDATORY ATTACHMENTS:

• Medical examination report, as requested by the 104/1992 law (if in possession of it);
• ASL/INPS documentation needed to certify the disability (with percentages and examination dates).

B. Exemption for students whose parent or sibling is disabled (66% or more);

These students are eligible for a reduction on their taxes and surcharges. They will however need to pay the full 146 € enrollment tax (130 € Enrollment + regional tax and 16 € stamp).

To request this exemption, students will need to:

• Be regularly enrolled, and so the 146 € tax must have been paid already;
• Open a support ticket and selecting “Esoneri Tasse” as category, writing “Richiesta esonero parziale FAM_DIS (FAM_DIS Exemption request) as subject, their parent or sibling’s first and last name with their disability percentage and a document that states when they were declared disabled as text.

MANDATORY ATTACHMENTS:

• ASL/INPS documentation needed to certify the disability (with percentages and examination dates).
• A self-certificate that states your family’s status, specifying the degree of kinship for every family member.

C. Exemption for orphaned students (even of one parent), with an ISEE statement of less than 30.000 €

These students are eligible for a reduction on their taxes and surcharges. They will however need to pay the full 146 € enrollment tax (130 € Enrollment + regional tax and 16 € stamp).

To request this exemption, students will need to:

• Be regularly enrolled, and so the 146 € tax must have been paid already;
• Open a support ticket and selecting “Esoneri Tasse” as category, writing “Richiesta esonero parziale ORFANI (Partial exemption request for orphaned students) as subject, the deceased parent’s anagraphics, with the date of passing and province of residence as text.

MANDATORY ATTACHMENTS:

• Certificate of the parent’s passing.