Excellence is now more affordable

Thanks to the Chef Bonus you can get a credit of up to 6,000 euros for expenses incurred in 2021 and 2022 for your professional training.  

Starting February 27, 2023, it will be possible to apply to the Ministry of Enterprise and Made in Italy for the Chef Bonus.

WHAT IS IT?

Bonus Chef 2023 consists of a 40% tax credit (up to a maximum of 6,000 euros) recognized on expenses related to the restaurant industry for individuals engaged in the activity of professional chef at hotels and restaurants.

TO GET THE BONUS:

- you must have incurred, between January 1, 2021 and December 31, 2022, one or more of the expenses deemed eligible for the benefit

- one must be a resident or established of the state territory;

- Applicants must be in the full enjoyment of civil rights.

ELIGIBLE EXPENSES:

- Purchase of durable capital goods (high energy class machinery for food storage, processing, processing and cooking, professional tools and equipment for catering)

- Participation in professional development courses.

HOW THE 2023 CHEF BONUS WORKS

The 40% credit can be used for offsetting by F24, which must be submitted to the Internal Revenue Service. The credit is exempt from IRPEF and IRAP. 

It is also possible to assign the credit with the transfer of the facility to other parties, including credit institutions and other financial intermediaries.