News n. 28 /2022
With the Circular No. 27/E, released last 14/07/2022, the Internal Revenue Service finally provided guidance on the disbursement of the fuel bonus, disbursable by private employers to their employees, introduced by Article 2 of Decree Law No. 21/2022..
The value of vouchers, for the year 2022, does not contribute to taxable income in the limit of 200 euros per worker.
Exceeding the threshold value of 200 euros results in the taxation of the entire value of the fuel voucher.
In particular, with the circular under comment, the Agency dictates guidance on the objective and subjective scope of application of the voucher and with regard to the possible disbursement of gasoline vouchers in lieu of performance bonuses.
1. Subjective scope
1.1 Employers concerned:
The Internal Revenue Service specifies that, following the conversion of Decree Law No. 21/2022 and with exclusive reference to the bonus in comment, it is believed that the reference to "private employers" is to be understood as referring to employers operating in the "private sector."
Thus, the relief applies to employers operating in the private sector, including public economic entities, non-commercial entities and the self-employed, if they have their own employees on the payroll.
Government departments remain excluded.
1.2 Target workers: