the taxes must also be paid on mance. This is what was established by the sentence 26512 of the Cassation, filed yesterday, which examined the case of a reception manager of a luxurious 5-star hotel on the Costa Smeralda to which the Revenue Agency had cataloged the approximately 84 thousand euros that the hotel employee had received from customers. The concierge then turned to the judges, arguing that there was no rule to support the Agency’s argument.
If the Regional Tax Commission had found itself in agreement with the worker – arguing that on the basis of the Consolidated Law on Income Tax (TUIR) the gifts could not be considered taxable because they were not included in the employee income – of a different opinion be the Supreme Court.
The current article 51 of the Consolidated Law on Income Tax, in the text after the 2004 Irpef reform, it provides, in fact, an all-encompassing notion of employee income, no longer limited to the salary received by the employer. The definition includes all sums and values in general, for whatever reason received during the tax period, also in the form of donations, connected to the employment relationship. Including tips, which originate from the employment relationship and constitute an income “on the perception of which the employee can make, from his common experience, reasonable, if not certain, reliance”, the court underlined.
Therefore, the random nature of the tips and the fact that the donations arrived directly from the customer, without any relationship with the employer, did not matter. Tips not declared to the tax authorities fall within the regulatory framework that dictates a single line for employee income, both for tax and social security purposes.
The judges of the Supreme Court thus reported that “in terms of income from employment, the donations received by the employee, in relation to their work, including the so-called tips, fall within the scope of the all-inclusive notion of income established by article 51, first paragraph, of Presidential Decree 917/1986, and are therefore subject to taxation “.
The decision was adopted despite a circular from the Revenue Agency (no.3 / 2018) excludes from taxation donations of modest value, recalling Article 783 of the Civil Code.