Holiday discount: difficulties remain for both the tourist and the hotelier


the use

Aid to tourism is, in essence, yet another tax credit whose monetization poses some problems

by Gian Paolo Ranocchi and Lorenzo Pegorin

Holiday bonus is not convincing, for businesses it is not enough

Aid to tourism is, in essence, yet another tax credit whose monetization poses some problems

2 ‘of reading

At the start, among various concerns, the “holiday tax credit”. Article 176 of the revocation decree clears the previously announced aid to the tourism sector in the form of a “credit” in favor of the customer: it is, in essence, the umpteenth tax credit whose monetization, therefore, suffers some physiological difficulties.

The bonus, which can be used by only one member per household, is normally 500 euros but drops to 300 euros for two-person households and 150 euros for one-person households. The assumption is that the family unit has an ISEE not exceeding 40 thousand euros. Furthermore, the use of credit discounts rather cumbersome conditions.

In order to be facilitated, expenses must be incurred in one solution and in relation to services rendered by a single company (tourist accommodation, farm holidays or bed & breakfast). So it seems forbidden to unpack the credit between different parties.

Expenses must be certified by electronic invoice, with an indication of the tax code of the person who intends to use the credit.

For the tourist

For the tourist, the tax credit can be used as Discount on the consideration for the performance to the maximum extent of80 percent. The remaining 20% ​​must be deducted as a tax deduction in the tax return of the person who is entitled to the bonus. In practice, assuming that the Rossi family goes on vacation to the sea and spends 1,500 euros on full board, against a bonus of 500 euros the result will be that:

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