{"id":23971,"date":"2016-02-28T23:00:00","date_gmt":"2016-02-28T22:00:00","guid":{"rendered":"https:\/\/www.delucapartners.it\/news\/stability-law-for-2016-the-legal-framework-of-the-companys-welfare\/"},"modified":"2026-02-16T16:31:03","modified_gmt":"2026-02-16T15:31:03","slug":"stability-law-for-2016-the-legal-framework-of-the-companys-welfare","status":"publish","type":"post","link":"https:\/\/www.delucapartners.it\/en\/insights\/normativa\/stability-law-for-2016-the-legal-framework-of-the-companys-welfare\/","title":{"rendered":"Stability Law for 2016: the legal framework of the company&#8217;s welfare"},"content":{"rendered":"\n<p>Amongst the main new developments introduced by the <strong>Stability Law for 2016<\/strong>, the amendments made to <strong>article 51 of the Consolidated Tax Act (TUIR) <\/strong>are particularly important. In particular, the measures foresee a <strong>personal income tax (IRPEF) exemption<\/strong> for: (i) supplies and services (aimed at education, training, leisure, welfare services and health care, religion) which, from now on, may be included in the company-level bargaining as forms of payment in kind with full fiscal and contributory tax reduction; (ii) amounts, services and supplies made by the employer to most employees (or to categories of employees) in order to benefit from educational and training services and grants, as well as for the relatives mentioned under article 12 of the Consolidated Tax Act (TUIR) to attend children&#8217;s recreation centres; (iii) amounts and supplies made in order for elderly relatives or relatives who are not self-sufficient to benefit from welfare services. It is thus possible to notice a clear-cut intervention of the legislator in order to foster the <strong>company&#8217;s<\/strong> welfare.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Amongst the main new developments introduced by the Stability Law for 2016, the amendments made to article 51 of the Consolidated Tax Act (TUIR) are particularly important. In particular, the measures foresee a personal income tax (IRPEF) exemption for: (i) supplies and services (aimed at education, training, leisure, welfare services and health care, religion) which, [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[190],"tags":[],"class_list":["post-23971","post","type-post","status-publish","format-standard","hentry","category-insights"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Stability Law for 2016: the legal framework of the company&#039;s welfare - De Luca &amp; Partners<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.delucapartners.it\/en\/wp-json\/wp\/v2\/posts\/23971\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Stability Law for 2016: the legal framework of the company&#039;s welfare - De Luca &amp; Partners\" \/>\n<meta property=\"og:description\" content=\"Amongst the main new developments introduced by the Stability Law for 2016, the amendments made to article 51 of the Consolidated Tax Act (TUIR) are particularly important. 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