Module 221 min2068 wordsFree — no account
Fringe benefits: valuation, the 2026 threshold, cars, loans and housing
Dated official sources, and the contents this module links to · 1 section
Official sources
- Gazzetta Ufficiale — TUIR (Presidential Decree 917/1986), Art. 51, consolidated text applicable to 2026 (version 36): paragraphs 3 and 4, and update note on Legislative Decree 148/2026 — verified on September 25, 2026
- Gazzetta Ufficiale — TUIR, Art. 51, version 37: record of repeal by Legislative Decree no. 117 of 19 June 2026 — verified on September 25, 2026
- INPS — Employees: minimum daily pay for 2026 (news of 2 February 2026: fringe benefit limit of 1,000 and 2,000 euros) — verified on September 25, 2026
- Gazzetta Ufficiale — Law no. 207 of 30 December 2024 (2025 budget), original text, Art. 1(48): new wording of Art. 51(4)(a) — verified on September 25, 2026
Contents linked from this module
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Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.