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Author: f.loria@interlaced.it

€100 Christmas Bonus

Art. 2-bis of DL no. 113/2024 converted, with amendments, by Law no. 143/2024 and amended by DL no. 167 of 14/11/2024

Benefits in kind

Art. 51, paragraph 3 of the TUIR, as amended by the 2024 Budget Law