Who used the holiday bonus from 1 July to 31 December 2020 you will find in the form 730/2021 pre-filled already indicated the deduction of 20 percent to which he is entitled.
I families with ISEE not exceeding 40,000 euros, beneficiaries of the facility, in fact, benefit from it in two different moments:
- at the time of payment of the stay, getting one discount on services equal to 80 percent of the total value of the benefit which can go up to a maximum of 500 euros for families of three or more people;
- with the income tax return for the year in which they used the voucher access the remaining share of 20 per cent (or 20 per cent of the amount of the stay if this is less than the maximum amount of the recognized concession), in the form of deduction from gross tax.
|Holiday bonus||Family||Amount (80 percent as a discount + 20 percent as a deduction)|
|–||More than three people||500 euro|
|–||Two people||300 euro|
|–||A person||150 euro|
The instructions for check the data entered by the Revenue Agency and to proceed with the return in case of improper use.
Holiday bonus in the pre-filled 730/2021 form: how to verify the data
Taxpayers who from summer to winter last year they used the holiday bonus, still usable until the end of the year for those who requested it by the end of 2020, find the tax discount has already been indicated to which they are entitled in the pre-filled 730/2021 form: it is one of the data already entered by the Revenue Agency and that, therefore, the interested parties must just check.
With an answer to frequently asked questions, FAQ, published on the portal dedicated to the pre-filled, the Financial Administration indicates how to check the correctness of the information.
Those who benefited from the discount on services used from 1st July to 31st December 2020 must verify the data entered in line E83 of part E with the code 3.
The information came directly from the tourist accommodation that accepted the holiday bonus and are also available in the “Tax Drawer” of the individual beneficiaries.
It may also happen, however, that some data escapes the Revenue Agency during the preparation of the 730 models. If the amount of the deduction it is not present in line E83, the taxpayer who is entitled to it can fill in the line independently.
In addition, they are also made available in the information sheet of the 2021 tax return other data communicated by the tourist service provider:
- CF and name of the tourist facility;
- Coupon Code;
- Date of use;
- CF of the user;
- Amount of the deduction.
Holiday bonus, model 730/2021 to indicate use or return
The model 730/2021moreover, it can also be used for the refund of the holiday bonus not due.
Last February the Revenue Agency with the response to the question number 66 of 2021 provided instructions to follow.
The idea to shed light on the issue came from a taxpayer who had unduly benefited from the facility by a error in the calculation of the ISEE model.
As the document specifies, in fact, the occasion to comply is the presentation of the tax return 2021.
It will be enough to indicate the code 4 in line E83, Other deductions, to communicate the amount of the “Holiday tax credit not due, totally or partially, and which was used, in the form of a discount for the payment of the stay”.
Once the line has been correctly filled in, there will be no consequence for the taxpayer.
To underline this is the response to question number 66 of February 1, 2021:
“If 80 percent of the holiday tax credit has been unduly used, it can be returned, without penalties and interest, when submitting the return (730 or PF INCOME), by filling in the appropriate fields of the chosen form”.
As well as nothing will change for the structure which, at the time, applied the discount provided for by holiday bonus.