Amongst the main new developments introduced by the Stability Law for 2016, the amendments made to article 51 of the Consolidated Tax Act (TUIR) are particularly important. In particular, the measures foresee a personal income tax (IRPEF) exemption for: (i) supplies and services (aimed at education, training, leisure, welfare services and health care, religion) which, from now on, may be included in the company-level bargaining as forms of payment in kind with full fiscal and contributory tax reduction; (ii) amounts, services and supplies made by the employer to most employees (or to categories of employees) in order to benefit from educational and training services and grants, as well as for the relatives mentioned under article 12 of the Consolidated Tax Act (TUIR) to attend children’s recreation centres; (iii) amounts and supplies made in order for elderly relatives or relatives who are not self-sufficient to benefit from welfare services. It is thus possible to notice a clear-cut intervention of the legislator in order to foster the company’s welfare.