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STUDIO DORIGHELLI

I FRINGE BENEFIT DEL 2024


La legge di bilancio 2024 (art. 1, commi 16 e 17) ha previsto, con riferimento al solo anno d’imposta in corso: l’innalzamento del limite di esenzione da 258,23 euro a 2mila euro, per i lavoratori dipendenti con figli fiscalmente a carico, e a mille euro per gli altri lavoratori dipendenti incluso, in questo regime di esenzione e nell’ambito del medesimo unico limite, le somme erogate o rimborsate allo stesso dipendente dal datore di lavoro per il pagamento di utenze domestiche del servizio idrico integrato, dell’energia elettrica e del gas naturale e delle spese per il contratto di locazione della prima casa, ovvero per gli interessi sul mutuo relativo alla prima casa. Ricordiamo: che si considerano “figli fiscalmente a carico” quelli che abbiano un reddito (al lordo degli oneri deducibili) non superiore a 4mila euro, ovvero a 2.840,51 euro nel caso di figli di età superiore a 24anni. che qualora il valore dei beni o dei servizi forniti risulti complessivamente superiore al limite in oggetto, l’intero valore rientra nell’imponibile fiscale e contributivo.
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The data controller is Studio Dorighelli, who states that the data acquired in this manner will be handled as follows:

  • it will be used to comply with current requests for information/acquistion/registration until completed and for no other purpose.
  • it will be held in the company archives with no deadline, until independent cancellation by the user, voluntary cancellation by the Controller or an explicit request for cancellation by the user.
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  • it will not be assigned to third parties; it will not be used for marketing campaigns except if concurrently authorized for such purposes.
  • the user will have a profile created based pon the information contained therein and the data may be used for statistical processing.
  • the complete privacy policy may be found at the link www.studiodorighelli.it/privacy. For information or requests, you may write to the following electronic mail address: info@studiodorighelli.it.

Statement on the GDPR (General Data Protection Regulations)

If subscribing to the Newsletter, you must confirm your registration by means of a confirmatory mail sent to the recorded address.  In such case, handling includes:

  • the creation of a group user profile, a status, preferences as indicated and deduced from the information provided in the form and subsequent independent profiles.
  • use of the data for electronic notices (email, whatsapp) and not (paper) for informational/commercial purposes.
  • Use of the email for the creation of marketing campaigns and personallized information, digital and non-digital
  • the complete privacy policy may be found at the link www.studiodorighelli.it/privacy. For information or requests, you may write to the following electronic mail address: info@studiodorighelli.it.

Dove siamo

Studio Dorighelli
Corso Bettini, 58
38068 Rovereto (TN)
Tel: (+39) 0464 434955
Fax: (+39) 0464 316095
info@studiodorighelli.it

ODC TRENTO

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Statement on the GDPR (General Data Protection Regulations)

If subscribing to the Newsletter, you must confirm your registration by means of a confirmatory mail sent to the recorded address.  In such case, handling includes:

  • the creation of a group user profile, a status, preferences as indicated and deduced from the information provided in the form and subsequent independent profiles.
  • use of the data for electronic notices (email, whatsapp) and not (paper) for informational/commercial purposes.
  • Use of the email for the creation of marketing campaigns and personallized information, digital and non-digital
  • the complete privacy policy may be found at the link www.studiodorighelli.it/privacy. For information or requests, you may write to the following electronic mail address: info@studiodorighelli.it.

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