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Agenzia Entrate: Bonus Natale – si amplia la platea dei lavoratori
- 4 dic 2024
- Tempo di lettura: 1 min
L’Agenzia delle Entrate, con la circolare n. 22/E del 19 novembre 2024, dopo le modifiche apportate al cd. Bonus Natale da parte dell’articolo 2, del Decreto Legge n. 167/2024, ha aggiornato le istruzioni a suo tempo fornite con la circolare n. 19/E/2024.
In particolare, la novità principale riguarda l’ambito soggettivo di applicazione della norma, in quanto il legislatore ha previsto un ampliamento della platea dei beneficiari.
Si prevede, infatti, che il bonus spetta, fermi restando gli altri requisiti (reddito complessivo e capienza fiscale), al lavoratore dipendente che ha almeno un figlio a carico, anche se nato fuori del matrimonio riconosciuto, adottivo, affiliato o affidato.
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