PUBLISHED BY Arlati Ghislandi
TAG: , , , TAX OFFICE
Mobile phones granted as benefits – taxation of undocumented reimbursements
26
Jun
2017

Agenzia delle Entrate has provided clarifications upon the taxation of non-analytic reimbursements for the purchase and usage of mobile phones granted to employees for both personal and work-related usage. The Agenzia clarifies that said reimbursements are to be considered work-related income and, therefore, fiscally treated according to ordinary rules since:

  • Its work-related usage is not determined according to objective, verifiable criteria and;
  • A flat-tax regimen is not allowed by the legislator.