{"id":4269,"date":"2025-12-05T14:35:12","date_gmt":"2025-12-05T13:35:12","guid":{"rendered":"https:\/\/www.studioprosdocimo.com\/it\/?p=4269"},"modified":"2025-12-05T14:35:12","modified_gmt":"2025-12-05T13:35:12","slug":"taxi-pagato-in-contanti-il-rimborso-spese-e-tassato","status":"publish","type":"post","link":"https:\/\/www.studioprosdocimo.com\/it\/taxi-pagato-in-contanti-il-rimborso-spese-e-tassato\/","title":{"rendered":"Taxi pagato in contanti, il rimborso spese \u00e8 tassato"},"content":{"rendered":"\n<div>\n<p><span style=\"color: #000000; font-family: times new roman,serif;\">Taxi pagato in contanti durante una trasferta Italia? Il rimborso spese dovr\u00e0 essere tassato. A ribadirlo \u00e8 l\u2019agenzia delle Entrate con la\u00a0risposta a interpello 302\/2025.<\/span><\/p>\n<p><span style=\"color: #000000; font-family: times new roman,serif;\">Il quesito, proveniente da un ministero, riguarda il corretto regime tributario dei rimborsi delle spese di taxi effettuati in contanti in occasione di una trasferta. Come correttamente evidenziato dal Fisco, attualmente, in virt\u00f9 delle modifiche apportate dalla legge di Bilancio 2025 e dal\u00a0Dl 84\/2025, i rimborsi delle spese, sostenute nel territorio dello Stato, per vitto, alloggio, viaggio e trasporto effettuati mediante autoservizi pubblici non di linea (taxi e servizio di noleggio con conducente) sostenute in occasione di trasferte non concorrono a formare il reddito del lavoratore solo se i pagamenti delle spese sono eseguiti con sistemi di pagamento tracciabile. A titolo esemplificativo sono da considerare tracciabili i pagamenti effettuati tramite: carte di debito, di credito e prepagate, assegni bancari e circolari ovvero altri sistemi di pagamento quali le App via smartphone utilizzate attraverso servizi offerti da istituti di moneta elettronica. Viceversa, il pagamento in contanti delle spese in questione ha l\u2019effetto di considerare tali rimborsi imponibili in capo al lavoratore dipendente.<\/span><\/p>\n<p><span style=\"color: #000000; font-family: times new roman,serif;\">Alla luce di tale contesto normativo la risposta dell\u2019amministrazione finanziaria \u00e8 scontata: in caso di utilizzo del taxi avvenuto in occasione di trasferte in Italia, con pagamento effettuato in contanti, il conseguente rimborso di tale spesa concorre a formare il reddito di lavoro dipendente del lavoratore con tassazione secondo l\u2019aliquota marginale.<\/span><\/p>\n<\/div>\n<div>\n<p><i><span style=\"font-family: times new roman,serif; font-size: xx-small;\"><span class=\"gmail_default\">Fonte<\/span><\/span><\/i><i><span style=\"font-family: times new roman,serif; font-size: xx-small;\"><span class=\"gmail_default\">\u00a0<\/span><\/span><\/i><i><span style=\"font-family: times new roman,serif; font-size: xx-small;\"><span class=\"gmail_default\">Fonte\u00a0<\/span><\/span><\/i><i><span style=\"font-family: times new roman,serif; font-size: xx-small;\"><span class=\"gmail_default\">Norme\u00a0&amp;\u00a0Tributi\u00a0Plus &#8211; Il\u00a0Sole\u00a024ore<\/span><\/span><\/i><\/p>\n<\/div>\n\n\n","protected":false},"excerpt":{"rendered":"<p>Taxi pagato in contanti durante una trasferta Italia? Il rimborso spese dovr\u00e0 essere tassato. A ribadirlo \u00e8 l\u2019agenzia delle Entrate con la\u00a0risposta a interpello 302\/2025. Il quesito, proveniente da un ministero, riguarda il corretto regime tributario dei rimborsi delle spese di taxi effettuati in contanti in occasione di una trasferta. Come correttamente evidenziato dal Fisco, [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1842,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[24],"class_list":["post-4269","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news","tag-agenzia-delle-entrate"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Taxi pagato in contanti, il rimborso spese \u00e8 tassato - Studio Prosdocimo<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.studioprosdocimo.com\/it\/taxi-pagato-in-contanti-il-rimborso-spese-e-tassato\/\" \/>\n<meta property=\"og:locale\" content=\"it_IT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Taxi pagato in contanti, il rimborso spese \u00e8 tassato - Studio Prosdocimo\" \/>\n<meta property=\"og:description\" content=\"Taxi pagato in contanti durante una trasferta Italia? 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