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Tourism, holiday vouchers for the elderly and less well-off families

Bill in the Productive Activities Committee of the Chamber - Total deduction for businesses - Discounts, tariff promotions and payments modulated according to the periods of the year may be provided for outside the Christmas period and the high summer season.

Tourism, holiday vouchers for the elderly and less well-off families

A holiday voucher to facilitate access to tourism, involving generally excluded segments of the population (elderly, disabled, young people and less well-off families). Objective: to develop a policy to support tourism demand. This is being discussed in the Productive Activities Committee of the Chamber, which has begun examining "provisions to facilitate access to holidays". Moreover, it is not a novelty that tourism is one of the voices that has a positive and significant impact on the trend of our economy.

The project (first signatory, Elisa Marchioni, Pd) provides that holiday vouchers are in favor of permanent, part-time or fixed-term employees, apprentices and collaborators, pensioners, families and individual citizens. Their management will be regulated by an agreement stipulated between the Department for the development and competitiveness of tourism of the Presidency of the Council of Ministers and a managing body participated by the State and by the most representative associations at national level of tourism enterprises and social tourism.

The holiday vouchers can be used throughout the calendar year. Outside the Christmas period and the high summer season, discounts, tariff promotions and payments may be made according to the periods of the year; they can be requested on the national territory only once per household per calendar year; they can be used to purchase, outside the Municipality of residence, transport, accommodation and catering, tourist, cultural and leisure services, holiday accessories.

There is tax deductibility - in the case of ISEE (equivalent economic situation indicator) equal to or less than 25.000 euros - of the expenses for the purchase of holiday vouchers, respectively, for employees and pensioners, facilitating the latter with the provision of higher annual ceilings of deductibility. It is also envisaged that the employment contracts indicate the methods of payment of the total or partial contribution to be paid by the employer aimed at providing the holiday vouchers. This contribution cannot in any case be considered as a salary component and is in any case entirely deductible from the taxable base of the company or self-employment and professional activity. To take advantage of holiday vouchers, employees make a request to their employer, accompanied by suitable documentation proving the composition of the nucleus and gross family income.
The beneficiaries of the grants are represented by households whose members are Italian citizens or citizens of the European Union residing in Italy, or non-EU citizens with regular residence and residence permits, with an ISEE equal to or less than 25.000 euros.

"This bill - points out the rapporteur, Margherita Mastromauro (Pd) - is aimed at extending the use of holiday vouchers in analogy to what happens in other European countries, such as France, where the total amount of holiday vouchers is equal to 1 billion and 600 million euros per year, also taking the form of an incentive for the activity of companies that can distribute holiday vouchers to their employees for amounts entirely deductible from their income”. The committee has decided to launch a series of informal hearings of individuals operating in this field of activity.  

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