The Budget Law 2025 introduced an important tax novelty for employees hired for an indefinite period, providing Facilitations on the leases in case of transfer of the residence to the Municipality of work.
This measure aims to encourage working mobility and economically support those who have to move for professional reasons.
But what are the conditions for benefiting from this facility? And what tax advantages does it entail?
Let’s find out in detail.
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The reader’s question: who can benefit from the facility?
On the Fiscooggi website, a reader has asked a very interesting question, which reflects a common need among workers who must change cities for professional reasons:
I will have to subscribe to a permanent employment contract shortly by moving the residence in the municipality of carrying out the activity; In the same municipality I will enter into a lease. I read that the Budget Law for 2025 provided for news on the subject. What exactly does they consist of?
This question highlights a crucial aspect of working mobility: the costs related to the transfer, and in particular those related to the rentcan represent an obstacle for those who have to move for a new job.
Often, workers who accept an offer out of their city of residence are faced with considerable initial expenses, including the security deposit, the first months of rent and the cost of the move.
The facility introduced by the 2025 budget law responds precisely to this problem, offering economic support to those who decide to move for work reasons.
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What does the Budget Law 2025 provide?
Law no. 207/2024, to paragraphs 386 to 389, introduces a favorable discipline for workers hired indefinitely between 1 January 2025 and 31 December 2025. In particular, for the first two years from the date of hiring, the sums paid or reimbursed by the employer for the payment of the rent they will not contribute to the formation of income for tax purposesup to a maximum of 5,000 euros per year.
This means that the reimbursement amount received by the employer for rent will not be taxed, causing a significant economic advantage for the worker.
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Requirements to access the facility
The tax facilitation is not automatic, but is subject to compliance with three precise conditions:
- Income limit
The worker must have received, in the year prior to the date of hiring, an employee income not exceeding 35,000 euros. - Distance between the municipality of residence and the new workplace
The benefit is granted only if the worker transfers the residence to the municipality of work, provided that this is located more than 100 km away from the municipality of previous residence. - Self -certification
The worker will have to provide the employer with a specific self -certification that certifies the place of residence in the six months prior to the date of hiring.
These criteria have been introduced to ensure that the facility is intended exclusively for workers who actually move for professional reasons.
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What advantages does this measure involve?
This government initiative represents concrete support for workers who have to face leases following a job transfer. Among the main advantages we can highlight:
- Less income taxes: the reimbursement foolish Up to 5,000 euros The year will not be taxed, allowing significant savings.
- Greater incentive to work mobility: the benefit could encourage more people to accept job offers away from their current residence.
- Economic support for those who have medium-low income: the Limit of 35,000 euros per year It guarantees that the facility goes to those who need it more.
