Nella Gazzetta Ufficiale n. 270 del 18 novembre 2022 è stato pubblicato il DL n. 176/2022, recante “Misure urgenti di sostegno nel settore energetico e di finanza pubblica” (c.d. Decreto Aiuti Quater), in vigore dal 19 novembre 2022.
Con riferimento al tema del lavoro, si segnala l’innalzamento da 600 euro a 3.000 euro del valore complessivo entro il quale i c.d. fringe benefit non concorrono a formare il reddito imponibile del lavoratore dipendente, limitatamente al periodo d’imposta 2022.
Nello specifico, il comma 10 dell’art. 3 del DL in commento modifica l’art. 12 comma 1 del DL n. 115/2022, convertito con modificazioni dalla legge n. 142/2022 (c.d. Decreto Aiu
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