{"id":7339,"date":"2025-02-20T17:35:19","date_gmt":"2025-02-20T16:35:19","guid":{"rendered":"https:\/\/www.sgbstudio.it\/?p=7339"},"modified":"2025-02-20T17:36:40","modified_gmt":"2025-02-20T16:36:40","slug":"memorandum-n-14-feb-20-2025-travel-and-representation-expenses-new-tracking-requirements","status":"publish","type":"post","link":"https:\/\/www.sgbstudio.it\/en\/2025\/memorandum-n-14-feb-20-2025-travel-and-representation-expenses-new-tracking-requirements\/","title":{"rendered":"Memorandum N. 14 Feb. 20, 2025 Travel and representation expenses &#8211; New tracking requirements"},"content":{"rendered":"<p class=\"tit1cliente\" style=\"margin-top: 0cm;\">1\u2003PREMISE<\/p>\n<p class=\"Corpotesto1\">Art. 1 co. 81 &#8211; 83 of L. 30.12.2024 No. 207 (Budget Law 2025) provides new requirements for the deductibility, from business income and self-employment income, as well as from the IRAP tax base, of board and lodging expenses, as well as analytical reimbursements of travel and transportation expenses, made by cab or no-rental with driver (NCC), incurred for employee travel or paid to self-employed workers.<\/p>\n<p class=\"Corpotesto1\">Similar conditions operate for the deductibility, from business income and IRAP, of entertainment expenses and expenses for gifts to customers.<\/p>\n<p>&nbsp;<\/p>\n<p>(<a href=\"https:\/\/www.sgbstudio.it\/wp-content\/uploads\/2025\/02\/14-2025-SGBPartners-Travel-and-representation-expenses-New-tracking-requirements.pdf\" target=\"_blank\" rel=\"noopener\">download pdf<\/a>)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>1\u2003PREMISE Art. 1 co. 81 &#8211; 83 of L. 30.12.2024 No. 207 (Budget Law 2025) provides new requirements for the deductibility, from business income and self-employment income, as well as from the IRAP tax base, of board and lodging expenses, as well as analytical reimbursements of travel and transportation expenses, made by cab or no-rental&#8230;<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[25,24],"tags":[],"_links":{"self":[{"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/posts\/7339"}],"collection":[{"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/comments?post=7339"}],"version-history":[{"count":1,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/posts\/7339\/revisions"}],"predecessor-version":[{"id":7340,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/posts\/7339\/revisions\/7340"}],"wp:attachment":[{"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/media?parent=7339"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/categories?post=7339"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/tags?post=7339"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}