{"id":5243,"date":"2025-03-31T00:00:39","date_gmt":"2025-03-30T22:00:39","guid":{"rendered":"https:\/\/dl-law.it\/?p=5243"},"modified":"2025-03-28T17:16:11","modified_gmt":"2025-03-28T16:16:11","slug":"agenzia-delle-entrate-no-agevolazioni-per-mbo-convertito-in-welfare","status":"publish","type":"post","link":"https:\/\/dl-law.it\/en\/agenzia-delle-entrate-no-agevolazioni-per-mbo-convertito-in-welfare\/","title":{"rendered":"TAX AUTHORITY: NO TAX BENEFITS FOR MBO CONVERTED INTO WELFARE"},"content":{"rendered":"<p><strong>TAX AUTHORITY: NO TAX BENEFITS FOR MBO CONVERTED INTO WELFARE<\/strong><\/p>\n<p>With Answer No. 77 of 20 March 2025, following a question posed by a company in the energy sector, the National Tax Authority commented on the correct tax treatment of performance bonuses (so-called MBOs) converted by employees into company welfare benefits (goods or services).<\/p>\n<p>In this reply, the Authority stated that such incentives converted into welfare do not entitle employees to the tax benefits under Article 51 paragraphs 3 and 4 TUIR, but are subject to ordinary taxation, contributing to the formation of employee income which is taxable income, if:<\/p>\n<ul>\n<li>the bonus is granted <em>ad personam<\/em> (i.e. to well-identified or individually chosen employees, not to the generality or well-defined categories of employees);<\/li>\n<li>the bonus originates from an individual choice or in any case other than collective bargaining including second-level collective bargaining (which may actually regulate the option of converting the bonus into welfare);<\/li>\n<li>the bonus is not a performance bonuses pursuant to the 2016 Stability Law (L. 208\/2015) art. 1 paras. 182 et seq.<\/li>\n<\/ul>\n<p>Basically, the Authority clarifies that the exceptions to ordinary taxation have an exceptional character and cannot be extended to any goods or services offered by the employer as an alternative to monetary remuneration.<\/p>","protected":false},"excerpt":{"rendered":"<p>AGENZIA DELLE ENTRATE: NO AGEVOLAZIONI PER MBO CONVERTITO IN WELFARE Con la risposta n. 77 del 20 marzo 2025, facente seguito a una questione posta da una societ\u00e0 del settore energetico, l\u2019Agenzia delle Entrate si \u00e8 espressa sul corretto trattamento fiscale dei premi di risultato (cd. MBO) convertiti dai lavoratori in prestazioni (beni o servizi)&#8230;<\/p>","protected":false},"author":4,"featured_media":5244,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-5243","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-newsletter"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>AGENZIA DELLE ENTRATE: NO AGEVOLAZIONI PER MBO CONVERTITO IN WELFARE | DL-LAW<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/dl-law.it\/en\/agenzia-delle-entrate-no-agevolazioni-per-mbo-convertito-in-welfare\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"AGENZIA DELLE ENTRATE: NO AGEVOLAZIONI PER MBO CONVERTITO IN WELFARE | DL-LAW\" \/>\n<meta property=\"og:description\" content=\"AGENZIA DELLE ENTRATE: NO AGEVOLAZIONI PER MBO CONVERTITO IN WELFARE Con la risposta n. 77 del 20 marzo 2025, facente seguito a una questione posta da una societ\u00e0 del settore energetico, l\u2019Agenzia delle Entrate si \u00e8 espressa sul corretto trattamento fiscale dei premi di risultato (cd. 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