Excluded from IRPEF the reimbursement of expenses of the teacher in DAD provided with analytical and objective criteria

Excluded from IRPEF the reimbursement of expenses of the teacher in DAD provided with analytical and objective criteria
Excluded from IRPEF the reimbursement of expenses of the teacher in DAD provided with analytical and objective criteria

The reimbursement of expenses to the teacher is excluded from the personal income tax who has carried out distance learning activities (DAD): green light for exclusion, however, only in the presence of analytical and objective criteria.

This tax treatment follows precise rules and to reiterate them is theRevenue Agency with the response to the question number 798 of December 3, 2021.

As usual, the cue to shed light on the reference legislation comes fromanalysis of a practical case.

IRPEF on the reimbursement of expenses of the teacher in DAD? Green light to exemption for costs

To turn the spotlight on the issue is an institution that intends to grant a reimbursement of documented and anticipated expenses by the employee for the purchase of IT equipment, equipment, paper, toner, internet connection, useful for development of the DAD, distance learning in the exclusive interest of employer.

The sum, up to a maximum of 520 euros, which is intended to be provided to teachers, assistants and collaborators of provincial schools and institutes is based on the elements that follow:

  • purchase price of IT equipment;
  • average useful life of IT equipment;
  • hourly cost of IT as a function of the ratio of the two previous elements;
  • costs saved to the employer: paper, wear and maintenance, connection to the network;
  • hours of use of IT for training and related activities.

The disbursement of the reimbursement of expenses to employees in DAD takes place on the basis of objective and analytical criteria which allow to determine for each type of expense the share of costs saved by the employer and incurred by the employee.

All’Revenue Agency the Entity turns to verify the need to include the sums among the compensation of employees on the basis of the provisions of article 51, paragraph 1, of the Consolidated Law on income taxes and to apply IRPEF.

With the response to the question number 798 of December 3, 2021, l’Revenue Agency gives its green light on the exclusion:

“Due to the method of analytical determination of the sums, it is believed that the sums paid by the Applicant in order to reimburse the employee for the costs incurred in the interest of the employer, are not taxable for IRPEF purposes”.

IRPEF on the reimbursement of expenses of the teacher in DAD? Excluded from earned income

The clarification is paired with the instructions provided by the Revenue Agency on reimbursement of expenses of employees in smart working, a topic of great interest due to its widespread use during the pandemic.

To orient yourself among the rules to follow, it is necessary first of all to refer to article 51 of the TUIR which includes among the compensation of employees:

“All sums and values ​​in general, for whatever reason, received during the tax period, also in the form of donations, in relation to the employment relationship. The sums and values ​​in general, paid by employers by the 12th day of January of the tax period subsequent to the one to which they refer, are also considered to be received in the tax period “.

The text establishes the so-called principle of all-encompassing income from employment: both the amounts recognized in cash and the values ​​of goods, services and works offered by the employer to its employees constitute taxable income.

According to this principle, the reimbursement of expenses it is part of the employment income. But there are exceptions: the amounts do not applyIRPEF when they concern expenses advanced by the employee.

A few examples? Copier or printer paper, calculator batteries, etc.

The sums that they do not constitute enrichment for the worker (for example, the indemnities received purely by way of patrimonial reintegration) and the disbursements made for a exclusive interest of the employer, as stated in the resolution 9 September 2003, n. 178 / E.

But for this treatment to be applied, it is also necessary to take into account the how the reimbursement amounts are determined to the employee:

  • the costs incurred by the worker and reimbursed on a flat-rate basis are excluded from the tax base only if the legislator has provided for a criterion aimed at determining the share which, referable to use in the employer’s interest, can be excluded from taxation;
  • if the reference standard does not exist and there has been no intervention by the legislator, as in the case analyzed, “The costs incurred by the employee in the exclusive interest of the employer, must be identified on the basis of objective elements, documentally ascertainable.

There is no doubt for the Revenue Agency on the fact that the sums paid to the teacher and to the school staff in DAD calculated in the manner described may fall into this last category.

Revenue Agency – Response to the interrogation number 798 of 3 December 2021
Income from employment – reimbursement of personal expenses in distance learning – Article 51, paragraph 1 of the Tuir

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