2021 holiday bonus still usable in the current year, but only for those who have already requested it from 1 July to 31 December 2020. And the deadline for the usability of the measure is approaching: in fact it is set for next 31 December. But how does it work? Here is all the necessary info.
WHO IS IT – Families with a valid Isee indicator – ordinary or current – not exceeding 40,000 euros can benefit from the concession. For the calculation of the ISEE indicator (Indicator of the Equivalent Economic Situation), the Single Substitute Declaration (DSU) must be submitted to INPS: a document that contains the personal, income and equity data necessary to describe the economic situation of a family unit and which is valid from the moment of presentation and until the following December 31st. By accessing the INPS website, it is possible to submit the DSU in a non-pre-filled or pre-filled way: the latter contains some fields already pre-filled by the Revenue Agency and INPS. Alternatively, it is possible to contact the Tax Assistance Centers (Caf) which provide assistance to the user free of charge.
If the economic situation of the family members has significantly changed compared to the situation represented in the ordinary DSU, it is possible to submit a new DSU for the calculation of the current ISEE. More information on how to fill in the ordinary and current DSU and on the ISEE request is available on the INPS (National Social Security Institute) website, where a series of FAQs on the subject of ISEE are published, or at the Caf at which the user has addressed.
The bonus can be used by one (and only one) of the family members, even if different from the applicant, as long as they are the holder of the invoice or commercial document issued by the supplier. The same component that uses it is the one that can benefit from the deduction in your tax return relating to the 2020 or 2021 tax period.
HOW TO USE IT – To take advantage of the bonus, by 31 December 2021, it is necessary to have made a request by 31 December 2020. From 1 July 2020 and by 31 December 2020, the citizen must – in advance – have installed and logged in to the application for mobile devices, called IO, the public services app, made available free of charge by PagoPA Spa.
The request for the holiday bonus can be made, through the IO app, by one of the members of the family unit, in possession of a SPID digital identity or an electronic identity card. At first access, after authentication with SPID or CIE (version 3.0), the IO app asks the user to set an unlock code (PIN) and possibly one of the biometric recognition functions (fingerprint or face recognition) available on your device. Following the first registration, the user can access IO directly by typing the PIN of his choice or by biometric recognition.
WHAT TO DO – After receiving confirmation of being able to take advantage of the benefit, the applicant, or another member of his / her family, can use the bonus as follows: – the discount, only once by 31 December 2021 at a facility located in the area national that adheres to the initiative or at a travel agency or tour operator for the purchase of a tourist service rendered in Italy; – the deduction, with the tax return that will be presented for the 2020 or 2021 tax year, depending on the year of use of the bonus.
At the time of payment of the amount due for the tourist service, the person who intends to benefit from the bonus must communicate to the supplier their tax code and the unique code assigned or, as an alternative to the unique code, show the QR code. The latter can be viewed on a smartphone (or other mobile device) by accessing the IO app in the ‘Payments’ section or as an image shared by the family member who requested the bonus. In order to apply the discount, the supplier acquires this data and enters them, together with the amount of the consideration due, in a specific section of the web procedure available in the reserved area of the Revenue Agency website (following the path “The my desk – Services for – Communicating “). In this way, the validity status of the concession and the maximum amount of the applicable discount is verified in real time. In the event of a positive outcome of the verification (active and valid bonus), the supplier can confirm the application of the discount in the procedure.
It is important that the customer communicates the unique code only at the time of payment, to avoid the bonus being used by mistake. Once used, the bonus cannot be claimed again.