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DISPOSITIVI PER DAD DEI FIGLI DEI DIPENDENTI: ESENTI IRPEF I RIMBORSI EROGATI DALL'AZIENDA


Il rimborso erogato dall’azienda al dipendente per l’acquisto di pc, laptop e tablet per la didattica a distanza dei figli non costituisce reddito imponibile.  Lo chiarisce l'Agenzia Entrate, la Risoluzione n. 37/E del 27 maggio 2021, che precisa che sono fuori dall'Irpef anche i voucher rilasciati per l’acquisto degli stessi dispositivi presso rivenditori convenzionati, se utilizzati per la DaD.   Pc, laptop e tablet costituiscono dispositivi fondamentali per consentire la "didattica a distanza", il cui utilizzo è finalizzato all'educazione e all'istruzione. Pertanto, le Entrate ritengono che il rimborso delle spese sostenute dal dipendente per il loro acquisto e successivamente rimborsate dal datore di lavoro non genera reddito di lavoro dipendente ai sensi dell'articolo 51, comma 2, lettera f-bis), del Tuir. Sui rimborsi corrisposti, così come sui voucher riconosciuti per l’acquisto di questi dispositivi, che sono fondamentali per la didattica a distanza, la società non dovrà operare la ritenuta d’acconto Irpef, a condizione che il dipendente fornisca idonea documentazione, rilasciata dalla scuola o dall’università, che attesta lo svolgimento delle lezioni tramite DaD. Fonte: https://www.agenziaentrate.gov.it
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Dove siamo

Studio Dorighelli
Corso Bettini, 58
38068 Rovereto (TN)
Tel: (+39) 0464 434955
Fax: (+39) 0464 316095
info@studiodorighelli.it

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Statement on the GDPR (General Data Protection Regulations)

If subscribing to the Newsletter, you must confirm your registration by means of a confirmatory mail sent to the recorded address.  In such case, handling includes:

  • the creation of a group user profile, a status, preferences as indicated and deduced from the information provided in the form and subsequent independent profiles.
  • use of the data for electronic notices (email, whatsapp) and not (paper) for informational/commercial purposes.
  • Use of the email for the creation of marketing campaigns and personallized information, digital and non-digital
  • the complete privacy policy may be found at the link www.studiodorighelli.it/privacy. For information or requests, you may write to the following electronic mail address: info@studiodorighelli.it.

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