{"id":112509,"date":"2021-02-24T16:54:56","date_gmt":"2021-02-24T15:54:56","guid":{"rendered":"https:\/\/arlettipartners.com\/trattamento-fiscale-dei-buoni-pasto-per-i-lavoratori-in-smart-working\/"},"modified":"2023-10-27T11:51:39","modified_gmt":"2023-10-27T09:51:39","slug":"trattamento-fiscale-dei-buoni-pasto-per-i-lavoratori-in-smart-working","status":"publish","type":"news","link":"https:\/\/arlettipartners.com\/it\/?news=trattamento-fiscale-dei-buoni-pasto-per-i-lavoratori-in-smart-working","title":{"rendered":"Trattamento fiscale dei buoni pasto per i lavoratori in smart working"},"content":{"rendered":"

A seguito della risposta dell\u2019Agenzia delle Entrate all\u2019interpello n. 123 del 22.02.2021, si \u00e8 affermato che i buoni pasto riconosciuti ai dipendenti che lavorano in modalit\u00e0 di lavoro agile non concorrono al reddito di lavoro dipendente ai sensi dell\u2019articolo 51, comma 2, lett c) del TUIR.<\/p>\n

Inoltre, il soggetto erogante non sar\u00e0 tenuto ad operare anche nei confronti dei lavoratori in smart working la ritenuta a titolo di acconto IRPEF prevista dall\u2019articolo 23 del DPR 600\/73, sul valore dei buoni pasto fino a 4 euro se cartacei e fino a 8 euro se elettronici.<\/p>\n","protected":false},"excerpt":{"rendered":"

I buoni pasto riconosciuti ai dipendenti che lavorano in modalit\u00e0 di lavoro agile non concorrono al reddito di lavoro<\/p>\n","protected":false},"author":52,"featured_media":158423,"template":"","meta":{"_acf_changed":false,"_angie_page":false,"footnotes":""},"categories":[1450,1452],"tags":[],"country":[1503],"container":[],"service":[5745],"tag-di-competenza":[],"class_list":["post-112509","news","type-news","status-publish","has-post-thumbnail","hentry","category-income-tax-law","category-associated-enterprises-income-corporate-art-9-oecd","country-italia","service-remote-work-abroad"],"acf":[],"yoast_head":"\nTrattamento fiscale dei buoni pasto per i lavoratori in smart working<\/title>\n<meta name=\"description\" content=\"I buoni pasto riconosciuti ai dipendenti che lavorano in modalit\u00e0 di lavoro agile non concorrono al reddito di lavoro\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link 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