To offer greater support to the tourism sector, one of the most in crisis due to the corona pandemic, the date by which the Italian holiday bonus, already requested, will be used has been moved by a further six months. The deadline, already postponed by the Refreshments Decree (DL n.137 / 2020) to 30 June 2021, has been further extended to 31 December. This is one of the many innovations of the “Milleproroghe” 2021 Decree (Legislative Decree No. 183/2020, converted into Law 21/2021 published in the Official Gazette on March 1, 2021).
The extension concerns only the time available to spend the holiday bonus, which had to be requested by 31 December 2020. The procedures for using it, however, are the same, as established by Article 176 Tax credit holidays by Law Decree no. 34/2020. A family with more than two people will have 500€ available, while for those composed of two or only one member the figure drops to 300 and 150€ respectively. The bonus, as stated in article 176, “can be used to pay for services offered nationally by tourist accommodation companies, as well as by agritourisms and bed & breakfasts in possession of the qualifications prescribed by national and regional legislation for tourist accommodation business.”
80 percent of the credit can be used in the form of a discount on the amount that must be paid to the accommodation facility, while the remaining 20% can be used as a tax deduction on the yearly fiscal declaration. The credit is recognized only once and must be used in a single solution. In addition, only the person of the family unit holding the invoice, commercial document or receipt issued by the facility will be able to take advantage of the tax deduction.
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