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Understanding the 100 Euro Bonus: Are You Eligible?
Many Italian taxpayers may be eligible for a 100 euro reimbursement 730, a benefit introduced to support families. this bonus, initially disbursed in December 2024 alongside the thirteenth-month salary, aims to alleviate financial burdens. However,navigating the eligibility criteria adn claiming process can be confusing. Let’s break down the key aspects.
Eligibility Requirements: Key Factors to Consider
The bonus da 100 euro isn’t universally accessible. Several conditions must be met to qualify. According to Article 2-bis of Decree-Law number 113 of 2024, the primary requirements include:
- Having at least one fiscally dependent child.
- Earning a total annual gross income not exceeding 28,000 euros in 2024.
- Having a gross tax on income from employment that exceeds applicable deductions (excluding equivalent pensions and checks).
Meeting these criteria is crucial for eligibility. Many taxpayers, like Marco, a reader who contacted us, may have mistakenly believed they exceeded the income threshold, potentially missing out on this benefit.
Missed the Deadline? Claiming Through Your Tax Return
If you didn’t apply for the bonus through your employer, don’t worry. The reimbursement can be claimed through your annual tax return. This applies to various categories of workers, including domestic employees like maids and carers, whose employers typically don’t act as tax substitutes.
The Italian Revenue Agency clarifies this process:
The taxpayer who, although in possession of the requirements provided for by the law, has not requested the bonus from his employer, can benefit from the bonus in the tax return (model 730 or PF income model). The bonus can also be used in the declaration by employees who do not have a substitute tax (for example by family collaborators). For the compilation of the tax return (Rigo C14 of the 730/2025 or Rigo RC14 model of the 2025 PF income model) Taxpayers can use the data contained in points 721 and 726 of the CU or, if these points are not completed, the information contained in the annotations of the CU, as well as the othre information relating to the employment relationship.
Italian Revenue Agency
This means that even if you didn’t receive the bonus initially, you can still recover it by accurately completing the relevant sections of your tax return form (730/2025 or PF Income Model 2025).
To claim the 100 euros of reimbursement 730 through your tax return, follow these steps:
- Obtain your Certificazione Unica (CU), which contains details of your income and taxes withheld.
- Locate points 721 and 726 on your CU. These sections provide information relevant to the bonus. if these points are not completed, refer to the annotations on your CU.
- Complete line C14 of the 730/2025 form or line RC14 of the 2025 PF Income Model, using the information from your CU.
Ensure accuracy when filling out these sections to avoid delays or rejection of your claim.
Seeking Clarification: Where to Find Expert Advice
Tax regulations can be complex. If you have any doubts or require further clarification regarding your eligibility or the claiming process, it’s advisable to consult official resources. The Italian Revenue Agency website offers comprehensive information and guidance. Alternatively, consider contacting a CAF (Centro di Assistenza Fiscale) or a patronage (Patronato) for personalized assistance. These organizations provide expert advice and support to taxpayers navigating the italian tax system.