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FRINGE BENEFIT 2026: CONFERMATO IL BONUS BOLLETTE FINO A 2.000 EURO


La Legge di Bilancio 2026 ha consolidato l?"impianto dei fringe benefit, mantenendo le soglie di esenzione degli ultimi periodi d?"imposta. In particolare, la disciplina, che deroga parzialmente all?"art. 51, comma 3 del TUIR, prevede per il 2026 due distinti tetti di esenzione fiscale e contributiva: la soglia ordinaria è fissata a 1.000 euro per la generalità dei lavoratori dipendenti tale limite raddoppia a 2.000 euro per i dipendenti con figli a carico (compresi i figli nati fuori dal matrimonio, adottivi o affidati). Ricordiamo che per essere considerati “a carico”, i figli devono possedere un reddito complessivo non superiore a 2.840,51 euro (soglia che sale a 4.000 euro per i figli di età non superiore a 24 anni). Il cosiddetto “Bonus Bollette” rientra nel calcolo cumulativo di questi limiti. Le aziende possono rimborsare o pagare direttamente le fatture relative a luce, gas e acqua. La prassi consolidata (si veda la Circolare AdE 23/2023) chiarisce che sono ammissibili le utenze relative a immobili ad uso abitativo detenuti dal dipendente o dai suoi familiari, incluse le spese condominiali ripartite o le utenze intestate al proprietario di casa ma riaddebitate analiticamente al locatario. Per quanto riguarda i fringe benefit, l?"azienda ha l?"obbligo di acquisire e conservare la documentazione giustificativa. È ammessa la dichiarazione sostitutiva di atto di notorietà da parte del dipendente, il quale deve attestare di essere in possesso delle fatture originali e che le stesse non siano già state oggetto di rimborso presso altri datori di lavoro o enti.
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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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