“Christmas” bonus 100 euros: limits on the family unit have been eliminated, here’s the news

Circular no. 22 of 19 November 2024 of the Revenue Agency introduces important innovations on the one-off allowance of 100 euros provided for by article 2 of Legislative Decree no. 167/2024.

This measure, intended for employees, expands access criteria eliminating some previous requirements, such as reference to the fiscally dependent spouse.

Let’s find out together what the updated conditions are and how to request the bonus.

Advertisement – Advertising

Extended access to the bonus: the criteria

To obtain the 100 euro bonus, employees must comply with a series of requirements that guarantee access. The conditions must be met jointly and concern income, family and tax situation.

Here are the details:

• Total income: the worker must have a total income in the 2024 tax year not exceeding 28,000 euros. This threshold includes all income received, net of applicable deductions, in accordance with the provisions of the Consolidated Law on Income Taxes (TUIR).
• Tax dependent child: you must have at least one fiscally dependent child, regardless of whether they were born in or out of wedlock, adopted, affiliated or fostered. The child must fall within the criteria established by article 12, paragraph 2, of the Tuir, which defines the conditions for being considered fiscally dependent (for example, the annual income limit received by the child).
• Gross tax higher than the deduction due: the worker must have a gross tax, calculated on income from employment, higher than the deduction due for such income. This means that, to benefit from the bonus, the tax due must be sufficient to cover the expected contribution. The employment income indicated in article 49, paragraph 2, letter a) of the TUIR, which concerns specific cases such as pensions or similar treatments, is excluded from the calculation.

An innovative aspect is theextension of the requirement of a fiscally dependent child also to children under the age of 21provided they respect the established income limits. This modification represents a significant expansion compared to the previous legislation and applies regardless of the marital or family status of the worker.

The established criteria make it possible to guarantee fairness in access to the bonus, with particular attention to families with dependent children and medium-low incomes.

Furthermore, by eliminating some previous requirements, such as the reference to a single-parent family unit or to a fiscally dependent spouse, the range of beneficiaries has been expanded to include more diversified family situations.

Advertisement – Advertising

Access request method

To obtain the 100 euro bonus, employees must follow a specific procedure, which is based on the presentation of a declaration in lieu of affidavit (article 47 of Presidential Decree no. 445/2000). This document must be delivered to the withholding agent, who will verify the existence of the requirements established by the law.

Below are the details of the information to be provided and the necessary steps:

• Statement of requirements: in the substitute declaration, the worker must certify that he meets the income and family criteria established for the bonus, specifying the possession of a total income within the limit of 28,000 euros and the presence of at least one fiscally dependent child.
• Tax code of spouse or cohabitant: if the worker is married or cohabiting (pursuant to law no. 76/2016), it is mandatory to indicate the tax code of the spouse or cohabiting partner. This serves to verify that the other member of the family unit is not already a beneficiary of the bonus, as required by the new legislation.
• Tax code of dependent children: it is essential to indicate the tax code of the children to confirm that they satisfy the tax burden criteria and therefore legitimize access to the benefit.
• Compliance with the provisions of paragraph 2-bis: the worker must declare that his or her spouse or cohabitant does not benefit from the bonus, thus ensuring compliance with the rule that prevents the benefit from being cumulated within the same family unit.
• Exemption from the new declaration in some cases: for workers who had already submitted a declaration based on the previous wording of article 2-bis of the Omnibus decree, it is not necessary to resubmit it, except in the case in which new information must be acquired, such as the tax code of the cohabitant.

The withholding agent is responsible for verifying the correctness of the documentation received, while the worker is responsible for the truthfulness of the information provided. Any false declarations could lead to the forfeiture of the benefit and the application of administrative or tax sanctions.

This clear and structured procedure guarantees transparent access to the bonus, allowing those who are entitled to receive it without bureaucratic complications.

Advertisement – Advertising

Exclusions from the benefit

Despite the expansion of the number of beneficiaries, there are some situations that exclude access to the 100 euro bonus, even in the presence of the main requirements. Exclusions have been precisely delineated to ensure fairness in benefit allocation and to avoid duplication within the same household. Below are the main cases:

1. Spouse or cohabitant receiving the bonus: the allowance is not payable if the employee, despite having the requirements to access the bonus, is married (not legally and effectively separated) or cohabiting with another person who in turn receives the bonus. This rule, provided for by article 2-bis, paragraph 2-bis, of the Omnibus decree, was introduced to avoid the cumulation of the benefit within the same family unit.
2. Incomplete or false statements: the worker who does not correctly communicate the data of his spouse or cohabitant, such as the tax code and the declaration that the latter does not benefit from the bonus, is excluded from accessing the allowance. The veracity of the information provided is essential to confirm eligibility.
3. Children not fiscally dependent: the bonus cannot be recognized if the children indicated do not meet the criteria to be considered fiscally dependent pursuant to article 12 of the TUIR. This includes, for example, situations where the child exceeds the income limits set by tax law.
4. Conflicts with other benefits: although not explicitly mentioned in the circular, it is important to remember that overlapping situations with other similar measures or bonuses could exclude the worker from the benefit, based on cross-checks carried out by the withholding agent or the Revenue Agency.

See circular no. 22 of the Revenue Agency