2020 holiday bonus: the tax code arrives to recover 80%


Even if we do not know how many hoteliers will grant the holiday bonus to the Italians who will stay at their facilities, the Revenue Agency meanwhile establishes, with the Resolution no. 33 / E today 25 June 2020, the tax code that will allow the owner of the accommodation facility to use the tax credit to which he will be entitled when he decides to grant the benefit in compensation.

The bonus to be remembered was provided for with the Relaunch decree and takes the form of a contribution granted in favor of the Italians who decide to stay in hotels, campsites, holiday villages, farmhouses and bed & breakfasts located in our territory and decide to do so nel period 1 July 2020 – 31 December 2020.

To be eligible, the household must have a ISEE equal to or less than 40,000 euros. There measure of benefit it is 500 euros for groups of 3 people onwards; 300 euros for 2 people and 150 euros for single people.

An example of using the bonus

With regard to the methods of use, these for the 20% of the amount due will be available as a tax deduction in Model 730/2021 or Model Income PF / 2021 and for the80% as a direct discount on the invoice when paying for the stay. The owner of the accommodation, however, has the right or not to grant it but if granted in turn he will recover the amount through tax credit of equal size which he can use in compensation in F24 or transfer it to credit institutions.

Therefore, for example, against a bonus of 300 euros, of these, the holiday maker for 20% (i.e. 60 euros) will enjoy it as a tax return deduction next year and for the remaining 240 euros as an immediate invoice discount if the hotelier will grant it.

The latter, if he grants it, will have a tax credit of 240 euros available to be used in compensation in F24 or to be transferred to a bank.

The tribute code

The tax code established is “6915“Called”HOLIDAY BONUS – recovery of the discount applied by tourist-accommodation businesses, farmhouses, bed & breakfasts and of the credit transferred – article 176 of the decree-law of 19 May 2020, n. 34“.

It will be operational from 1st July 2020 and will be exhibited in the “Tax authorities“Of the payment model, corresponding to the amounts indicated in the column”compensated credit amounts“, That is, in cases where the taxpayer must proceed with the payment of the concession, in the column”debit amounts paid“. In the field “reference year“Of the F24 model, the value”2020“.

Finally, it should be remembered that the implementation methods of the measure in question were defined with the Order of the director of the Revenue Agency of 17 June 2020 and that the Financial Administration has made a comprehensive guide on the subject available on its institutional website (which also includes the procedures for requesting the bonus).

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