Tax measures for corporate welfare in the 2022 tax year – clarifications

News No. 46/2022

With News No. 35/E, the Revenue Agency has expressed its views to provide clarifications regarding the tax measures provided for corporate welfare by Decree-Law No. 115 of August 9, 2022 (the so-called Aiuti-bis Decree).

We remind you that this Decree has established that, only for the 2022 tax period, the value of goods transferred 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 taxable income for personal income tax purposes up to an overall limit of 600 euros, derogating, only for the year 2022, from the limit of 258.23 euros provided for by Article 51, paragraph 3 of the TUIR.

Subjective scope

The workers benefiting from the provision in question are those holding income from employment and income assimilated to that from employment, for which 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 be paid by the employer also ad personam.

Objective scope

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