Spend From IRPEF The repayment The company pays it to the employees who buy A computer or tablet device So that children can follow Online lessons Under Distance learning, dad.
The same treatment applies to invoice Issued to purchase equipment from affiliated dealers.
To clarify that isRevenue Agency With Th Decision No. 37 of May 28, 2021.
There are no personal income taxes to compensate employees who buy PCs and tablets for their DAD children
As usual, the idea highlights the exclusion from the applicationIRPEF From this particular one Class recovery comes fromA process case analysis.
A champion is a company that, as part of a welfare plan, wants to know which employees will benefit from it Expenses for the purchase of a computer, tablet, or laptop Necessary Take part in distance learning for children And more generally family members, as shown in Article 12 of the TUIR, Uniform Income Tax Law.
It could be two Delivery mode::
- a repayment Of the costs to be paid in the presence of a Appropriate documentation Issued by the school or university that certifies it Conducting lessons with DAD;;
- a A voucher for hardware purchases The affiliated retailers present themselves on the social platform.
To verify the correct tax treatment applied to the amounts, contact the companyRevenue Agency.
“The reimbursement that the Company pays to the employee for the purchase of PCs, laptops and tablets for distance learning children is not taxable income. Receipts issued for the purchase of the same equipment by affiliated dealers are also outside of IRPEF, when used for DA. “
With these words, the Press release It summarizes the attached Resolution No. 37 of May 28, 2021 Response from the tax authorities.
Revenue Agency – Press Release No. 35, May 28, 2021
Computers and tablets for employees’ children – Zero Irpef if the company pays the costs.
There is no personal income tax on refunds or coupons for Dad’s PCs and tablets
The A key regulatory reference The article is based on the position of the finance agencyArticle 51 (2) (f) TUIR.
The text states that the company and the services recognized by the employer voluntarily or in accordance with the terms of the contract, agreement or company rules are provided to all employees or categories of employees and family members in order to The purposes of education, training, entertainment, social or health care, or worship Do not contribute to it Composition of employee income.
The Stability Act 2016, which intervenes in this point, will be expanded and defined in more detail. I. Cases in which the exemption from IRPEF appliesInitially, amounts, services and benefits for preschools and climate colonies as well as for scholarships are planned.
According to the current wording of the standard, if this is the case employer Submit Education and Educational Services Directly or through third parties, or by paying sums of money to employees for educational purposes, including in the form of reimbursements They do not contribute to an income from work.
In order to win the money back, the company must get one Helpful documents Evidence of the use of quantities compatible with the stated purposes.
Computer, laptop, tablet computer They are an essential tool in enabling children to participate BabaDistance learning which is widespread in this epidemiological year.
There is no doubt about it Education and educational purposes In the event of exclusion from the scope of application of the IRPEF, both in the case of reimbursement and in the coupon issued by the company to the employee.
All details are in the full text file Resolution No. 37/2021.
Revenue Agency – Decision No. 37 dated May 27, 2021
: Earned income – amounts and services for education and training – reimbursement for the purchase of computers, tablets and laptops for distance learning, cd. DaD – Article 51 paragraph 2 letter lett. F) and f-bis) of Al-Tuwair.