Three types of taxation have been defined by considering the ECTS
Three types of taxation have been defined by considering the ECTS earned and the number of years of study:
· Ordinary taxation:
It applies to students who:
a. enrolled in a degree course in the academic year 2022/2023;
b. enrolled in the academic year 2021/2022 and earned at least 10 ECTS (or 6 ECTS for part-time students) between 10 August 2021 and 10 August 2022;
c. enrolled with a delay of no more than one year after the natural duration of the course and have earned at least 25 ECTS (or 18 ECTS for part-time students) between 10 August 2021 and 10 August 2022.
No tax area: Under ordinary taxation, a no tax area is provided for students whose ISEE certificate does not exceed € 26,000.00.
Partial exemption: Under ordinary taxation, a partial exemption is provided for students whose ISEE certificate is between € 26,000.00 and € 30,000.00, as follows:
|
Isee Certificate |
% discount |
|
Between € 26,000.00 and € 28,000.00 |
60 |
|
Between € 28,001.00 and 30,000.00 |
55 |
|
Higher than € 30,000.00 |
0 |
· Higher taxation:
It applies to students who do not fall under the ordinary taxation and who are enrolled with a delay of no more than one year after the natural duration of the course, and have earned at least 12 ECTS (at least 6 ECTS if enroled in the second year) in the period between 10 August 2021 and 10 August 2022.
Partial exemption: Under the higher taxation scheme, a partial exemption is granted to students whose ISEE certificate is between € 20,000.00 and € 30,000.00, as follows:
|
Isee Certificate |
% discount |
|
Up to € 20,000,00 |
100 |
|
Between € 20,000.00 and € 22,000.00 |
80 |
|
Between € 22,000.00 and € 24,000.00 |
50 |
|
Between € 24,000.00 and € 26,000.00 |
30 |
|
Between € 26,000.00 and € 28,000.00 |
20 |
|
Between € 28,000.00 and € 30,000.00 |
10 |
· Maximum taxation:
It applies to students who do not fall under the ordinary or higher taxation and who:
a) are enrolled with a delay of more than two years after the natural duration of the course;
b) are enrolled with a delay of no more than one year after the natural duration of the course and have not earned at least 12 ECTS (less than 6 ECTS in the case of students enrolled in the second year) between 10 August 2021 and 10 August 2022.
Tuition fees are calculated on the basis of the ISEE certificate as follows:
- for an ISEE certificate whose value is between € 0 and € 90,000.00: the contribution is proportional to the value and varies according to the contribution class and taxation type of the degree course;
- for an ISEE certificate whose value exceeds € 90,000 or for students who have not submitted an ISEE certificate: the contribution is equal to the maximum amount provided for the contribution class and the type of taxation of the degree course.
