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DECRETO UCRAINA, 200 EURO ESENTASSE PER LA BENZINA AI DIPENDENTI


Il c.d. Decreto “Ucraina” (D.L. 21/2022), entrato in vigore il 22/03/2022, all’art. 2 ha previsto, per l’anno 2022, per le aziende private, la possibilità di corrispondere buoni carburante per un importo massimo di Euro 200,00 ai lavoratori dipendenti. Tale importo non concorre alla formazione del reddito e non può essere erogato in contanti ma esclusivamente sotto forma di buoni carburante.

L’erogazione va a sommarsi con quanto già previsto dall’art. 51 c. 3 TUIR relativo alle erogazioni liberali di beni in natura o buoni rappresentativi degli stessi per un ammontare massimo di Euro 258,23 annui (buoni spesa, benzina, ecc).

Attenzione: se vengono erogati buoni carburante per un importo superiore ad Euro 200,00 in quanto si attinge anche dai 258,23 € della preesistente normativa, è consigliato dividere le due corresponsioni citando le diverse normative:

Esempio: erogazione buoni benzina per un totale di euro 350,00 
Euro 200,00 buono carburante art. 2 D.L. 21/2022  
Euro 150,00 buono in natura art. 51 c. 3 TUIR 

Per ulteriori informazioni
UFFICIO PAGHE
tel. 0173/226611
e-mail libripaga@acaweb.it

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