The Government obtained the confidence of the Senate on the stability bill. The House voted in favor of the budget law: 164 yeses, 116 nos, 2 abstentions.
The executive has asked Palazzo Madama to express itself on the maximum amendment based on the text approved by the Budget Commission. At the end of the vote, the CDM met and approved the note of changes to the budget forecast for 2016 and the three-year period 2016-2018 on which the House has already expressed itself with 154 votes in favour. The text then passes to the House which will have to face some unresolved issues such as those relating to security, the South and pensions.
The maxi-amendment approved yesterday contains many new features, especially on Frpayment of the Rai license fee. Starting in 2016, the amount will drop from the current 113 to 100 euros, the "tax" will be included in the electricity bill and will have to be paid in 10 installments starting from July. An expansion of exemptions for pensioners has also been established.
But let's see in detail how the measures relating to the payment of the Rai license fee have changed.
Rai fee: installments
The maxi-amendment modifies the measures contained in the original text. In particular, the new text provides that the holders of an electricity supply user pay the Rai fee in 10 monthly installments which will be charged directly on the invoice, but will have a payment deadline after the end of the installments. "The installments, for the purposes of inclusion in the invoice, are understood to be due on the first day of each of the months from January to October."
As far as the amount is concerned, it will be indicated separately on the invoice and, as previously announced, will not be taxable for tax purposes. “The sums collected are paid directly to the Treasury by means of a unified payment”.
The payment can take place within the 20th day of the month following the month of collection and, in any case, the entire fee must be collected and paid within the 20th December. Electricity companies will not be subject to any advance obligation.
The provision also provides that, in order to respect the technical times necessary for the adaptation of the billing systems, all the overdue installments are cumulatively debited in the first invoice after 1 July 2016.
Rai fee: penalties
In case of violation of the communication and payment obligations referred to in paragraph 3, the sanctions referred to in articles 5, paragraph 1, and 13, paragraph 1, of Legislative Decree No. 18 of 1997 December 471, shall apply respectively. that is to say that taxpayers who fail to pay will face a fine ranging from two to six times the amount of the fee (from 200 to 600 euros).
Within 45 days of the entry into force of the 2016 Stability Law, the Ministry of Economic Development, in agreement with the Minister of Economy and Finance, having consulted the Electricity, Gas and Water System Authority, must issue a specific decree containing the terms and procedures for the payment to the Treasury and for the consequences of any delays as well as for the technical measures necessary for the implementation of the law.
Rai fee: the presumption of possession
As indicated in the Stability Law, the possession and use of a television set will be presumed in the event that the tax payer has a utility for the supply of electricity "in the place where he has his registered residence". The fee is due only once in relation to devices held or used in places used as residence or abode by the same subject and by subjects belonging to the same family.
The taxpayer who does not own a television set in the place where he has his registered residence will have to proceed with sending a certification to the Revenue Agency. The latter will make available to the electricity companies the list of subjects exempt under current provisions or who have presented the self-certification.
Rai fee: additional revenue and exemptions
One of the issues that has aroused the most controversy in recent weeks concerns the destination of the additional revenue deriving from the new legislation and in particular the use of the money collected to reduce taxes. The maxi-amendment approved by the Senate provides that for the years between 2016 and 2018, the increased revenue from the payment of the fee will be reserved for the Treasury in order to expand the minimum income exemption threshold to 8 thousand euros, "for the purposes of exemption from the payment of the television subscription fee in favor of persons aged 75 or over, as well as to the Fund for the reduction of the tax burden".
The new text also confirms the authorization for the exchange and use of data relating to registered households, utilities for the supply of electricity, subjects required to pay the television subscription fee as well as exempt subjects, by of the Tax Registry, of the Authority for electricity and gas and the water system, of the Acquirente unico spa, of the Ministry of the Interior, of the Municipalities, as well as of the other public or private entities that have access to it.
If authorizations have been given to the electricity companies for direct debit of bills from the current account bank or post office, they will automatically be extended to the payment of the Rai license fee.
