Tuesday, July 23, 2024

There is no personal income tax on reimbursement for employees who purchase computers and tablets for their father’s children


There is no personal income tax on reimbursement for employees who purchase computers and tablets for their father’s children. The same treatment applies to receipts issued for hardware purchases from affiliated distributors. The Revenue Agency clarified this with Resolution No. 37 of May 28, 2021.

Spend Out of IRPEF The Repayment The company pays it to the employees who buy A computer or tablet device To allow children to follow Online lessons Under Distance learning, dad.

The same treatment applies to Bill Issued to purchase devices from affiliated distributors.

To clarify that isRevenue Agency With th Resolution No. 37 of May 28, 2021.

There are no personal income taxes to compensate employees who purchase personal computers and tablets for their DAD children

As usual the idea will illuminate the exclusion from the applicationIRPEF From this particular Class recovery comes fromA process case analysis.

A champion is a company that wants, as part of a corporate welfare plan, to know which employees are taking advantage of it Expenses incurred for the purchase of a computer, tablet or laptop computer Necessary to Attend distance learning for children And more generally, family members as shown inArticle 12 of TUIR, Uniform Income Tax Law.

There could be two Delivery mode:

  • a Repayment Of the expense to be paid in the presence of a Appropriate documentation Issued by the school or university that certifies it Conducting lessons at DAD;
  • a A voucher for hardware purchases The affiliate retailers present on the social welfare platform.

To verify the correct tax treatment that will be applied to the amounts, the company contactsRevenue Agency.

“The reimbursement that the company pays the employee for the purchase of personal computers, laptops, and tablets for distance learning for children does not constitute taxable income. Receipts issued for the purchase of the same devices from affiliated distributors are also outside of IRPEF, if they are used for DA”.

With these words, the Press release It summarizes the accompanying Resolution No. 37 of May 28, 2021 Response from the tax authorities.

Revenue Agency – Press Release No. 35 dated May 28, 2021
Computers and tablets for children of employees – Zero Irpef if the company pays the costs.
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There is no personal income tax on refunds or vouchers for Dad’s PCs and tablets

The A central regulatory reference On which the revenue agency position is based is the articleArticle 51, paragraph 2, letter f) of TUIR.

The text states that the business and services recognized by the employer voluntarily or in accordance with the provisions of the contract, agreement or company regulations, provided to all employees or to categories of employees and family members in order to The purposes of education, education, entertainment, social and health care or worship Do not contribute to Employee income composition.

The Stability Act 2016, then, intervenes on this point is extended and defined in more detail i Cases where the exception to IRPEF appliesInitially, it is earmarked for amounts, services, and benefits for pre-schools and climate colonies, and for scholarships.

As per the current wording of the standard, if it is employer to hand in Education and education services Directly or through third parties, or by paying sums of money to employees to allocate to education, including in the form of reimbursement, sums They do not contribute to an income from work.

To recover the money, the company must obtain a Helpful documents To demonstrate the use of amounts compatible with the purposes shown.

Computer, laptop, tablet computer They are essential tools for allowing children to participate in BabaDistance learning, widely adopted in this epidemiological year.

There is no doubt about it Education and education purposes Thus, upon exclusion from the scope of application of the IRPEF in both the reimbursement case and the coupon issued by the company to the employee.

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All details are in full text file Resolution No. 37/2021.

Revenue Agency – Decision No. 37 of May 27, 2021
: Income from work – amounts and services for education and training purposes – reimbursement for purchasing computers, tablets and laptops to attend distance learning, cd. DaD – Article 51, paragraph 2, lett. F) and f-bis) from Al-Tuwair.


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