{"id":13883,"date":"2024-12-12T18:10:19","date_gmt":"2024-12-12T16:10:19","guid":{"rendered":"https:\/\/www.lexis.it\/?p=13883"},"modified":"2024-12-12T18:17:11","modified_gmt":"2024-12-12T16:17:11","slug":"the-tax-treatment-of-gifts","status":"publish","type":"post","link":"https:\/\/www.lexis.it\/en\/the-tax-treatment-of-gifts\/","title":{"rendered":"The tax treatment of gifts"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"13883\" class=\"elementor elementor-13883 elementor-13882\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0f2c998 e-flex e-con-boxed e-con e-parent\" data-id=\"0f2c998\" data-element_type=\"container\" data-core-v316-plus=\"true\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-37db9cd elementor-widget elementor-widget-text-editor\" data-id=\"37db9cd\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.20.0 - 11-03-2024 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p>We propose a summary of the treatment for direct tax, VAT and IRAP purposes of goods given free of charge to customers and employees as well as business dinners, receptions and vouchers, the so-called &#8220;vouchers.&#8221; <\/p>\n<p>Attached is the explanatory circular.  <\/p>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d7dd7ec e-flex e-con-boxed e-con e-parent\" data-id=\"d7dd7ec\" data-element_type=\"container\" data-core-v316-plus=\"true\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-230dfba elementor-widget__width-auto elementor-widget elementor-widget-leroux_core_button\" data-id=\"230dfba\" data-element_type=\"widget\" data-widget_type=\"leroux_core_button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<a class=\"qodef-shortcode qodef-m  qodef-button qodef-layout--filled   qodef-html--link\" href=\"https:\/\/www.lexis.it\/wp-content\/uploads\/2024\/12\/Circolare-93-Il-trattamento-fiscale-degli-omaggi.pdf\" target=\"_blank\"  style=\"font-weight: 500\">\n    <span class=\"qodef-m-text\">Download the attachment<\/span>\n    <span class=\"qodef-m-arrow\"><svg class=\"qodef-svg--button-arrow\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10\" height=\"10\" viewBox=\"0 0 9.8 9.8\"><g><path d=\"m.4 9.4 9-9\"\/><path d=\"M.4.5h8.9\"\/><path d=\"M9.3 9.4V.5\"\/><\/g><g><path d=\"m.4 9.4 9-9\"\/><path d=\"M.4.5h8.9\"\/><path d=\"M9.3 9.4V.5\"\/><\/g><\/svg><\/span>\n<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>We propose a summary of the treatment for direct tax, VAT and IRAP purposes of goods given free of charge to customers and employees as well as business dinners, receptions and vouchers, the so-called &#8220;vouchers.&#8221; Attached is the explanatory circular. Download the attachment<\/p>\n","protected":false},"author":3,"featured_media":13635,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[115],"tags":[],"class_list":["post-13883","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-updates"],"_links":{"self":[{"href":"https:\/\/www.lexis.it\/en\/wp-json\/wp\/v2\/posts\/13883","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.lexis.it\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.lexis.it\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.lexis.it\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.lexis.it\/en\/wp-json\/wp\/v2\/comments?post=13883"}],"version-history":[{"count":4,"href":"https:\/\/www.lexis.it\/en\/wp-json\/wp\/v2\/posts\/13883\/revisions"}],"predecessor-version":[{"id":13917,"href":"https:\/\/www.lexis.it\/en\/wp-json\/wp\/v2\/posts\/13883\/revisions\/13917"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.lexis.it\/en\/wp-json\/wp\/v2\/media\/13635"}],"wp:attachment":[{"href":"https:\/\/www.lexis.it\/en\/wp-json\/wp\/v2\/media?parent=13883"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.lexis.it\/en\/wp-json\/wp\/v2\/categories?post=13883"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.lexis.it\/en\/wp-json\/wp\/v2\/tags?post=13883"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}