There are instructions for transferring the so-called chef bonus CD. They are contained in the Revenue Agency Provision of 31 May 2024.
We are referring to the tax credit introduced with the 2021 Budget Law provided for expenses incurred between 1 January 2021 and 31 December 2022 by professional chefs for:
- purchase of high energy class machinery intended for the conservation, processing, transformation and cooking of food products;
- purchase of professional catering tools and equipment;
- participation in professional development courses.
The amount of the benefit is equal to 40% of the expenses incurred (traceable payment).
In any case, the bonus cannot exceed 6,000 euros.
The requirements and the application
In order to be entitled to it, certain requirements must be met. First of all, the recipients are chefs, resident in Italy or established in Italy. Furthermore, at least one of the following two conditions must be satisfied:
- have been employed by hotels and restaurants, with a regular 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.
The recognition of the tax credit was not automatic. To obtain it it was necessary to apply for the chef bonus by 3 April 2023. The benefit assigned to each applicant can be viewed in the tax drawer of each beneficiary’s Revenue Agency.
Chef bonus: how to transfer it to third parties
There are two alternatives for using the chef bonus, namely:
- in compensation in the F24 Form (tax code 7053 – Resolution no. 71/E of 2023)
- transfer to third parties.
The instructions for the transfer of chef bonuses (Provision of 31 May 2024) provide that:
- the beneficiaries of the tax credit must communicate their choice of transfer within the “Credit transfer platform” available in the reserved area of the Revenue Agency
- the assignee must communicate acceptance of the assignment of the assigned credit.
The transferee, after all this has been done, will be able to use the credit as compensation in the F24 form using the same tax code “7053”.
summing up
- the chef bonus was established with the 2021 budget law
- it is a tax credit for chefs who meet certain requirements
- to have it you had to apply by April 3, 2024
- the use is compensated in the F24 form (tax code 7053)
- alternatively, transfer is possible
- the chef bonus transfer must be communicated to the Revenue Agency and accepted by the transferee
- the instructions for the transfer are contained in the Revenue Agency Provision of 31 May 2024
- only after the communication and acceptance procedure, the transferee will in turn be able to use the credit as compensation in the F24 Form (tax code 7053).
