2021 holiday bonus, where to spend it? Revenue Agency guide updated

2021 holiday bonus, where to spend it? Revenue Agency guide updated
2021 holiday bonus, where to spend it? Revenue Agency guide updated

2021 holiday bonus: dove it’s possible spenderlo?

Thanks to the change introduced by Support Decree bis, the voucher can now also be used at travel agencies e tour operator.

The novelty, put in black and white in the updated guide of the Revenue Agency, made available on June 16, 2021, it affects all those who have applied within the deadline of December 31, 2020. Those who have not yet done so, in fact, have time until 31 December 2021 per use it.

The 2021 holiday bonus could be spent in Italy in structures that carry out tourist accommodation activities and, now, also at travel agencies or tour operators for the purchase of a tourist service rendered on the national territory.

So let’s take stock of where you can use and spend the holiday bonus.

2021 holiday bonus, where to spend it? Revenue Agency guide updated

The opportunities to use the holiday bonus, the voucher up to 500 euros which entitles you to a discount to be used at the participating facilities and to a deduction in the tax return.

If before you could only spend on services rendered by businesses tourist accommodation, farmhouses e bed & breakfast, now it will also be usable by those who turn to travel agencies O tour operator.

The news, introduced by Support Decree bis it’s quoted in the updated version of the Revenue Agency guide, however, concerns only use by those who have not yet benefited from the benefit.

In fact, please note that:

  • the period of use runs from 1 July 2020 to 31 December 2021.
  • the question to request the bonus, instead, expired on 31 December 2020.

The fee chosen by the Revenue Agency to identify Which ones are they the subjects where the bonus can be spent is that of ATECO codes.

In particular “by way of example and not exhaustive”, The guide shows the activities corresponding to the ATECO codes mentioned in the table.

Macro categories Specific section
55.10 Hotels and similar establishments 55.10.00 Hotels, resorts, motels, aparthotels (hotels & residences), pensions, hotels equipped to host conferences (including those with provision of accommodation and provision of meals and drinks)
55.20 Holiday accommodation and short-stay facilities
  • 55.20.10 Tourist villages;
  • 55.20.20 Youth hostels;
  • 55.20.30 Mountain shelters, including those with a mixed activity of providing accommodation and administering meals and drinks;
  • 55.20.40 Marine and mountain colonies;
  • 55.20.50 Guest houses for short stays, holiday homes and apartments, bed and breakfasts, residences, accommodation connected to farms;
  • 55.20.51 Rooms for short stays, holiday homes and apartments, bed and breakfasts, residences;
  • 55.20.52 Accommodation activities related to agricultural holdings
79.11.00 Travel agency activities All activities with the corresponding ATECO codes
79.12.00 Tour operator activities All activities with the corresponding ATECO codes

2021 holiday bonus: it can also be used at facilities that carry out seasonal activities and beyond the available period

The Revenue Agency, in the updated guide, recalls that the holiday bonus can be freely used also for the services offered by accommodation facilities, hotels or agritourisms, which they perform seasonal activity.

Moreover, the voucher can be spent even if the stay is extended outside the period provided for by the concession, but must include at least one day between 1 July 2020 and the December 31, 2021, that is the final term thus modified by the Milleproroghe decree.

In this case, with regard to the deduction to be indicated in the tax declaration, you must refer to the date of payment.

In fact, the Agency specifies, for stays paid by December 31, 2020, the deduction must be indicated in the tax return to be presented in 2021 for thetax year 2020.

Conversely, for stays paid for by January 1, 2021, the deduction will be indicated in the tax return that will be presented in 2022 per tax year 2021.

Revenue Agency: 2021 holiday bonus guide of 16 June 2021
Download the updated guide

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