Parents whose applications for compensation through the deduction of their children’s education expenses were rejected will now have the opportunity to reapply through the DIVA declaration system. The Tax Administration has announced that it has reopened the system for submitting the required documentation.

Individuals whose applications were rejected due to the absence of fiscalized invoices can reapply and benefit from the scheme if they provide the necessary supporting documents.

The Tax Administration has also started notifying applicants whose files were not approved during the verification process because they failed to upload tax invoices proving the education expenses declared for their children.

According to official explanations, the initial rejection does not mean the loss of the right to benefit from the scheme. Any individual who possesses fiscalized invoices may submit a new application by following the procedures established by the regional directorates and uploading the required documentation to the system.

The Tax Administration emphasizes that fiscalized invoices are a mandatory requirement for the approval of expense deductions, in accordance with the Personal Income Tax Law.

The scheme is available to individuals with annual gross income of up to ALL 1.2 million and who have dependent children. In addition to a taxable deduction of ALL 48,000 for each child under the age of 18, they may also benefit from education expense deductions of up to ALL 100,000, provided these expenses are supported by the relevant invoices.

According to the administration, the total benefit for families that meet the criteria may reach approximately €250. Meanwhile, the tax refund process has also begun for individuals who declared their children in the DIVA system for the 2025 tax year. So far, 34,263 individuals have benefited, with a total amount of ALL 517.7 million refunded in their favor.