News n.46/2022
With circular no. 35/E, the Italian Revenue Agency expressed its opinion to provide clarifications on the tax measures provided for corporate welfare by Decree-Law no. 115 of 9 August 2022 (so-called Aiuti-bis Decree).
It should be noted that this Decree provided that, only for the 2022 tax period, the value of the goods sold and services provided to the employee, as well as the sums paid or reimbursed to the same by the employer for the payment of domestic utilities of the integrated water service, electricity and natural gas, do not contribute to forming the taxable income for personal income tax purposes within the overall limit of 600 euros derogating, only for the year 2022, from the limit of € 258.23 provided for by Article 51 paragraph 3 of the TUIR.
Subjective scope
The workers benefiting from the provision in question are the holders of employment income and income assimilated to that of employment, for which the income is determined according to the provisions contained in Article 51 of the TUIR.
The Revenue Agency believes that the fringe benefits in question can also be paid by the employer ad personam.
Objective scope