{"id":5952,"date":"2025-10-26T02:20:59","date_gmt":"2025-10-26T01:20:59","guid":{"rendered":"https:\/\/www.stayplus.it\/the-tax-benefits-of-corporate-welfare\/"},"modified":"2025-11-18T16:44:50","modified_gmt":"2025-11-18T15:44:50","slug":"the-tax-benefits-of-corporate-welfare","status":"publish","type":"post","link":"https:\/\/www.stayplus.it\/en\/the-tax-benefits-of-corporate-welfare\/","title":{"rendered":"The Tax Benefits of Corporate Welfare"},"content":{"rendered":"\t\t
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StayPlus can also be a corporate welfare tool<\/strong>, perfectly aligned with Italian regulations, allowing all local businesses to grant benefits to their employees in the form of digital vouchers<\/strong> that can be spent at various affiliated locations in the area.<\/p>\n

These digital vouchers:<\/p>\n

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  • \n

    Are traceable<\/strong>,<\/p>\n<\/li>\n

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    Do not generate tax or social security charges within legal limits,<\/p>\n<\/li>\n

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    And contribute to supporting the local economy<\/strong> where employees live and work.<\/p>\n<\/li>\n<\/ul>\n

    Main Regulatory References<\/strong><\/h3>\n

    The use of StayPlus as a corporate welfare tool fits within the regulatory framework provided by:<\/p>\n

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    • \n

      Art. 51, paragraph 2 of the TUIR (D.P.R. 917\/1986)<\/strong>
      \u2192 establishes that amounts, goods, and services provided as corporate welfare<\/strong> do not contribute to forming employee income within certain limits.<\/p>\n<\/li>\n

    • \n

      D.L. 81\/2023 (Labor Decree)<\/strong> and subsequent extensions (2024\u20132025) confirm the possibility of providing fringe benefits and purchase vouchers exempt up to \u20ac2,000 annually for employees with dependent children<\/strong> and \u20ac1,000 for others<\/strong>.<\/p>\n<\/li>\n

    • \n

      Circular of the Revenue Agency no. 28\/E of June 15, 2016<\/strong> clarifies that shopping vouchers or gift cards redeemable at multiple retailers<\/strong> are fully included among non-taxable benefits under art. 51 TUIR. <\/p>\n<\/li>\n<\/ul>\n

      StayPlus, as a platform that allows employees to spend vouchers in a network of affiliated shops, restaurants, and services, fully complies with these requirements<\/strong>.<\/p>\n

      Tax and Social Security Treatment for the Hotel<\/strong><\/h3>\n

      When a hotel uses StayPlus to grant welfare vouchers to employees:<\/p>\n

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      • \n

        The amount granted does not constitute taxable income<\/strong> for the employee (within the prescribed limits);<\/p>\n<\/li>\n

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        It is not subject to social security or welfare contributions<\/strong>;<\/p>\n<\/li>\n

      • \n

        It is fully deductible<\/strong> from business income as an expense for employee services (art. 95 TUIR).<\/p>\n<\/li>\n<\/ul>\n

        In practice:<\/strong>
        The company can convert part of its budget (e.g., bonuses or incentives) into StayPlus credits<\/strong> that employees use at local businesses.
        The operation is VAT-neutral because it involves the provision of non-commercial benefits<\/strong>.<\/p>\n

        Invoicing and VAT<\/strong><\/h3>\n

        In the welfare model, the invoice issued by StayPlus to the company will have:<\/p>\n

          \n
        • \n

          Amount exempt from VAT<\/strong> (art. 2, paragraph 3, letter a \u2013 D.P.R. 633\/1972),
          as it involves the transfer of values representing goods\/services, not a taxable service.<\/p>\n<\/li>\n

        • \n

          Indication \u201ctransaction excluded from VAT pursuant to art. 2, paragraph 3, letter a, DPR 633\/72<\/strong>\u201d.<\/p>\n<\/li>\n<\/ul>\n

          This occurs because StayPlus vouchers do not represent a service<\/strong>, but a \u201cvalue\u201d to be distributed as a benefit, which will then be spent by employees at affiliated retailers.
          VAT will eventually be settled downstream<\/strong>, when the voucher is used at the retailer.<\/p>\n

          Summary of Tax Advantages<\/strong><\/h3>\n
          \n
          \n\n\n\n\n\n\n\n\n\n
          Aspect<\/th>\nTreatment<\/th>\nAdvantage<\/th>\n<\/tr>\n<\/thead>\n
          Issuance of the StayPlus voucher<\/strong><\/td>\nFringe benefit art. 51 TUIR<\/td>\nExempt from taxes and contributions<\/td>\n<\/tr>\n
          StayPlus invoice to the hotel<\/strong><\/td>\nExcluded from VAT (art. 2 c.3 DPR 633\/72)<\/td>\nNo VAT charge<\/td>\n<\/tr>\n
          Cost for the hotel<\/strong><\/td>\nExpense for employee services<\/td>\nFully deductible<\/td>\n<\/tr>\n
          Beneficiary employee<\/strong><\/td>\nNo taxation (within limits)<\/td>\nFull net value<\/td>\n<\/tr>\n
          Territory<\/strong><\/td>\nLocalized spending<\/td>\nDirect support to the local economy<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n

          Benefits for the Company and Employees<\/strong><\/h3>\n

          For the company:<\/strong><\/p>\n

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            It achieves a real tax and contribution saving<\/strong>;<\/p>\n<\/li>\n

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            It enhances corporate reputation<\/strong> as a caring and sustainable employer;<\/p>\n<\/li>\n

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            It simplifies the management of fringe benefits with a digital, centralized, and traceable system<\/strong>;<\/p>\n<\/li>\n

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            It makes the territorial impact of its welfare visible (monitorable local spending).<\/p>\n<\/li>\n<\/ul>\n

            For employees:<\/strong><\/p>\n

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            • \n

              They receive a non-taxed benefit that can be freely spent<\/strong> in a network of local businesses;<\/p>\n<\/li>\n

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              They support the economic activities of their territory;<\/p>\n<\/li>\n

            • \n

              They perceive a concrete and immediate value, which improves the quality of daily life.<\/p>\n<\/li>\n<\/ul>\n

              A Welfare that Generates Value where You Work<\/strong><\/h3>\n

              Unlike large national digital voucher portals, StayPlus is born within tourist areas<\/strong> and integrates with the network of local shops, artisans, and services.
              This means that every euro of welfare stays in the territory<\/strong>, creating a virtuous cycle between business, workers, and community.<\/p>\n

              It is the smartest and most sustainable way to tell your collaborators:<\/p>\n

              \n

              \u201cWe take care of you, and what surrounds us.\u201d<\/strong><\/p>\n<\/blockquote>\n

              Practical Example<\/strong><\/h3>\n

              A hotel with 10 employees decides to grant \u20ac500 of StayPlus credit to each.<\/p>\n

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              • \n

                Total expenditure: \u20ac5,000<\/p>\n<\/li>\n

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                StayPlus invoice: \u20ac5,000 (transaction excluded from VAT)<\/p>\n<\/li>\n

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                Fully deductible cost<\/p>\n<\/li>\n

              • \n

                No INPS or IRPEF contributions for workers<\/p>\n<\/li>\n

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                Net value for each employee: \u20ac500 effective<\/p>\n<\/li>\n

              • \n

                Spending that remains entirely within the local economy.<\/p>\n<\/li>\n<\/ul>\n

                StayPlus \u2013 the Welfare that Rewards those who Work and where They Work<\/strong><\/h3>\n

                With StayPlus, the hotel can offer an intelligent, fiscal, and sustainable benefit.
                A gesture that improves employees’ lives, reduces the company’s tax burden, and supports the local economic network.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

                StayPlus can also be a corporate welfare tool, perfectly aligned with Italian regulations, allowing all local businesses to grant benefits to their employees in the form of digital vouchers that can be spent at various affiliated locations in the area. These digital vouchers: Are traceable, Do not generate tax or social security charges within legal […]<\/p>\n","protected":false},"author":1,"featured_media":5741,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[31,1,32],"tags":[],"class_list":["post-5952","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","category-senza-categoria","category-shop-owners"],"acf":[],"featured_image_src":{"landsacpe":["https:\/\/www.stayplus.it\/wp-content\/uploads\/2025\/01\/accounting-project-thumb-6.jpg",356,205,false],"list":["https:\/\/www.stayplus.it\/wp-content\/uploads\/2025\/01\/accounting-project-thumb-6.jpg",356,205,false],"medium":["https:\/\/www.stayplus.it\/wp-content\/uploads\/2025\/01\/accounting-project-thumb-6-300x173.jpg",300,173,true],"full":["https:\/\/www.stayplus.it\/wp-content\/uploads\/2025\/01\/accounting-project-thumb-6.jpg",356,205,false]},"_links":{"self":[{"href":"https:\/\/www.stayplus.it\/en\/wp-json\/wp\/v2\/posts\/5952","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.stayplus.it\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.stayplus.it\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.stayplus.it\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.stayplus.it\/en\/wp-json\/wp\/v2\/comments?post=5952"}],"version-history":[{"count":1,"href":"https:\/\/www.stayplus.it\/en\/wp-json\/wp\/v2\/posts\/5952\/revisions"}],"predecessor-version":[{"id":5953,"href":"https:\/\/www.stayplus.it\/en\/wp-json\/wp\/v2\/posts\/5952\/revisions\/5953"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.stayplus.it\/en\/wp-json\/wp\/v2\/media\/5741"}],"wp:attachment":[{"href":"https:\/\/www.stayplus.it\/en\/wp-json\/wp\/v2\/media?parent=5952"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.stayplus.it\/en\/wp-json\/wp\/v2\/categories?post=5952"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.stayplus.it\/en\/wp-json\/wp\/v2\/tags?post=5952"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}