Summer is coming and Italians have already started playing around on the internet in order to organize their vacation. Thanks to the decline in infections, less and less reopening in fits and starts and the now imminent end of the curfew, there will be more time to enjoy the holidays. In this regard, the Support Decree bis provides for a broad paragraph of article 7 linked to tourism. Basically, there will be incentives. Part of the 40 million of the decree are intended for bonuses, including the “holiday” bonus. In particular, however, attention will be focused on the workers most affected by the crisis and by the indefinite closures of commercial activities (seasonal workers and those of tourism who in June and July will benefit from a sum equal to 1600 euros). There will also be new aid for the sports sector (540 and a maximum of 1600 euros).
Sostegni bis decree, article 7: travel agencies and tour operators, what you need to know
The article in question contemplates the services offered by travel agencies and tour operators: the consumer, in essence, can spend the holiday bonus by purchasing a tourist service which, however, must be returned in Italy. In this way the inclination to travel is encouraged, as long as it remains within the boundaries of the boot.
Holiday bonus: how much can you spend? Is there an ISEE “ceiling”?
On the website of the Revenue Agency it is specified that a contribution of up to 500 euros is foreseen to be used for stays in hotels, campsites, tourist villages, farmhouses and B & Bs, logically in Italy, but also for the payment of services offered nationally by the agencies of travel and tour operators. Those who have requested the bonus always specify the Revenue Agency, from 1 July to 31 December 2020 they can use it until 31 December 2021. The bonus is however limited to families who can present an ISEE of up to 40,000 euros. To calculate the ISEE, the Single Substitute Declaration (DSU) is required, which contains the personal data, income and assets of a family unit and is valid from the moment of presentation and until the following December 31st. The amount of the bonus will be modulated according to the size of the family unit:
- *500 euro for a nucleus consisting of three or more people
- *300 euro for two people
- *150 euro from one person.
To use the bonus, which is digital only, you go through the IO app. Each nucleus is associated with a unique code, with relative QR code to be kept saved on the smartphone to show it to the hotelier or tour operator together with the tax code (at the time of payment) that:
- could be used by only one component of the family unit, even different from the person who requested it
- it must be spent in a single solution, at a single facility tourist accommodation in Italy (hotel, camping, tourist village, farmhouse and B & b) or in a single travel agency or tour operator for the payment of services offered nationally
- is usable to the extent of80%, in the form of an immediate discount, for the payment of the services provided by the hotelier
- the rest 20% can be downloaded as tax deduction, in the tax return, by the member of the family unit to whom the document of expenditure for the stay is made out (invoice, commercial document, receipt / receipt).
The discount applied as a “Holiday Bonus” must be reimbursed to the hotelier (or travel agency or tour operator) in the form of a tax credit that can be used, with no limits on the amount of compensation, or also transferable to credit institutions.
Holiday bonus directly in the pre-filled 730/2021 form
Those who used the bonus last year can already find the discount on the tax they are entitled to indicated in the pre-filled form 730/2021: it is one of the data already entered by the Revenue Agency and which, therefore, interested parties only need to verify. The data entered are found in line E83 of panel E with code 3. Any info about it is also available in “Tax Drawer” of the individual beneficiaries.
Download the complete guide of the Revenue Agency on the “Holiday Bonus”.
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