Tips are taxed like any other employee's income.
This was established by the Court of Cassation, giving reason to the Revenue Agency in the case that saw the collector opposed to the head of reception of a luxury hotel on the Costa Smeralda.
The Revenue Agency complained to the man 83,650 euros received as tips from customers in 2007 and not declared. According to the man, the Agency had no title for the challenge, no rule expressly provides for the taxation of tips, and the judges of the regional tax commission had upheld his appeal. Non-taxable sum because it comes from customers "without relationship with the employer".
But the Supreme Court has changed the cards on the table, accepting the appeal of the Revenue Agency. "In terms of employee income - reads the ruling - the donations received by the employee in relation to their work, including the so-called tips, fall within the scope of the all-inclusive notion of income".
In short, tips, even if not paid by the employer, are received for the existence of the employment relationship itself and therefore must be taxed, according to article 51 of the Consolidated Income Tax Act in the post-reform IRPEF 2004 text.
The Supreme Court thus annulled the decision of the Sardinian judges, who will have to review the case taking into account the interpretation of the rules given by the Supreme Court.
Up to now, tips were considered excluded from taxation, the circular of the same Revenue Agency dated 2008 defined donations of limited value as "not taxable".
(Unioneonline / L)
