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Notice is hereby given that, starting from the 2023/2024 academic year, in the event of career closure due to renunciation of studies from the day following that of the deadline for payment of the regional tax for the right to study, to be paid on the basis of total gross family income in excess of €25,000.00, the regional tax shall remain due.
Renunciation of studies does not extinguish the debt to the Sardinian Region. In the event of non-payment, the Agency will recover the debt and apply the penalties indicated at the following link: https://www.agenziasardaentrate.it/servizi-tributi/tassa-regionale-diritto-allo-studio/

CHECKS AND VERIFICATIONS
In the case of non-payment of the annual tax, the recovery will be carried out, with the imposition of a penalty of 30% of the unpaid or overdue amounts, with the notification of a specific measure of assessment and notification of the violation, with interest and expenses charged.
In addition to the penalty, interest is also due for each day of delay, calculated on the unpaid amount (at the annual legal rate in force in the relevant years), using the following formula Interest = (tax x days late x legal rate)/36500