10% tax credit for Irap subjects who have no employees. The speaker, Pd Giorgio Santini, announced the amendment to the Stability Bill in order to “compensate for the rate increase from 3,5% to 3,9% decided with the Stability Law. In fact, these subjects, including the self-employed, cannot benefit from the relief linked to the cost of employees' work".
"The credit - explained Santini - starts from the 2015 tax period and the burden is estimated at 163 million from 2016" because, as stated in the technical report, the tax credit will only be usable starting from the following year to that of maturation. This credit may be used "exclusively in compensation".
