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STUDIO DORIGHELLI

ESCLUSO DA TASSAZIONE L'UTILIZZO DI SERVIZI DI MOBILITà SOSTENIBILE TRAMITE APP DA PARTE DEI DIPENDENTI


L'utilizzazione, da parte dai dipendenti di una società, dei servizi di mobilità sostenibile per il tragitto casa­-lavoro­-casa, e quindi anche dell'applicazione dedicata (App), rispondendo alle finalità di "utilità sociale" individuate dal comma 1 dell'articolo 100 del Tuir, può rientrare tra le iniziative di welfare escluse da imposizione fiscale (articolo 51, comma 2, lettera f), del Tuir). Lo ha chiarito l'Agenzia delle Entrate nella Risposta n. 74/2024 del 21 marzo. L'iniziativa della società di realizzare un'applicazione destinata ai dipendenti, legata alla mobilità sostenibile, risponde anche all'esigenza prevista dal PNRR di ridurre le emissioni inquinanti, di migliorare la mobilità delle persone, di promuovere un utilizzo consapevole delle risorse e atteggiamenti responsabili verso l'ambiente, nonché promuovere l'uso di mezzi di trasporto condivisi al fine di favorire anche la socializzazione tra i dipendenti. Fonte: https://www.agenziaentrate.gov.it
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Statement on the GDPR (General Data Protection Regulation)

The data controller is Studio Dorighelli, who states that the data acquired in this manner will be handled as follows:

  • it will be used to comply with current requests for information/acquistion/registration until completed and for no other purpose.
  • it will be held in the company archives with no deadline, until independent cancellation by the user, voluntary cancellation by the Controller or an explicit request for cancellation by the user.
  • it will be held on behalf of the Controller by KUMBE, the Controller’s maintainer for digital services, on the cloud server and related backup, in turn managed in compliance with the GDPR for the entire term of the contract with the Controller – who may dispose of it at any time – and until its subsequent cancellation.
  • it will not be assigned to third parties; it will not be used for marketing campaigns except if concurrently authorized for such purposes.
  • the user will have a profile created based pon the information contained therein and the data may be used for statistical processing.
  • 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.

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.

Dove siamo

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

ODC TRENTO

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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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