Things
The measure supports the catering sector, also in consideration of the restrictive measures adopted due to COVID-19, through the granting of a tax credit in favor of individuals carrying out the activity of professional chefs in hotels and restaurants.
Who is it aimed at?
To be able to benefit from the tax credit, the applicants must: be residents or established in the territory of the State; be employed, with a regular employment contract, by hotels and restaurants, or holders of a VAT number for professional chef activities carried out at the same aforementioned structures, at least starting from the date of 1 January 2021, and more precisely: having been employed by hotels and restaurants, with a regular subordinate employment contract active in all or part of the period between 1 January 2021 and 31 December 2022, or have been VAT registered, for professional chef activities in hotels and restaurants, in all or part of the period between 1 January 2021 and 31 December 2022; be in full enjoyment of civil rights.
What does it predict
The relief is granted in the form of a tax credit pursuant to the "de minimis" regulation and to a maximum extent of 40% of the cost of eligible expenses, incurred between 1 January 2021 and 31 December 2022. The maximum relief that can be granted each beneficiary cannot, however, exceed the amount of 6 thousand euros.
