Fringe benefit disbursement 2023

News Flash n.32/2023

Subject: Fringe benefit disbursement pursuant to art. 40 of D.L. n. 48/2023, converted with modifications into L. n. 85/2023

As stated in Studio's News n. 13/2023 and n. 26/2023, limited to the 2023 tax period, the value of goods transferred and services provided to employees with dependent children (including children born out of wedlock who are recognized, adopted, or fostered), as well as the sums paid or reimbursed to the same employees by employers for the payment of domestic utilities for the integrated water service, electricity, and natural gas, do not contribute to the formation of income, within the overall limit of EUR 3,000.

It should be emphasized that the choice of disbursement remains a prerogative of the employer.

In the event of disbursement of the benefits in question, it is considered useful to recall some steps to pay attention to.

As already highlighted, the recipients of this “benefit” are employees with children (including children born out of wedlock who are recognized, adopted, or fostered) who are considered dependent for tax purposes (art. 12, c. 2 TUIR).

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