Aid to businesses, extensions of tax deadlines, gradual unblocking of layoffs, suspension of cashback. These are the pillars on which the Sostegni bis decree is based, an omnibus-style provision on which the Chamber approved the confidence issue posed by the government on Tuesday (444 votes in favour, 51 against and zero abstentions). After the definitive go-ahead from Montecitorio, the text will pass to the Senate, which will have to approve it as it stands, given that the expiry of the decree is almost upon us (July 24).
In other words: the current one is already the definitive form of the Sostegni bis decree, a 40 billion cauldron into which everything has been stuffed over the months, substantially altering the version licensed in May by Palazzo Chigi. Let's see, in summary, what the main measures are (except for those we have already talked about elsewhere: cashback e layoffs).
ENTERPRISES: NEW FUND AID
It is the largest expenditure chapter, absorbing around 15 billion on its own. The novelty is the double track mechanism:
- automatic transfer in line with what was done with the first Sostegni decree;
- calculation of the indemnity based on the loss for the 2020-2019 financial year (but in this case the advance filing of the tax return is required).
As for the perimeter of the intervention, the Budget commission of the Chamber has expanded the number of companies that can access the non-repayable fund, expanding the maximum revenue threshold (relative to 2019) from 10 to 15 million euros.
In addition, the fund for companies that closed this year due to the pandemic has been strengthened with 40 million euros.
And yet:
- 60 million to companies that deal with weddings, parties and ceremonies;
- 50 million to exhibition companies and logistics and set-up companies;
- 100 million to collective catering.
Other contributions benefit tour operators, art cities and port cities.
In each of these cases, there is a tax novelty to keep in mind: all forms of allowances paid to businesses and self-employed workers will be excluded from the tax base.
POSTPONEMENT OF TAX DEADLINES
The intervention on the fiscal calendar mainly concerns self-employed workers and professionals: the Irpef, Irap and VAT payments of taxpayers subject to the ISA indicators and those under the flat-rate regime are postponed to 15 September without increases.
On the other hand, everyone is interested in the new stop to notifications of tax bills, which remain suspended until September XNUMXst.
As for the 2020 deadlines relating to the scrapping-ter and the balance and excerpt, they are rescheduled between the end of July and the end of October (the payment for the 30 installments will instead start on 2021 November).
Also stop at the Imu 2021 for the owners of apartments with eviction suspended due to Covid. Reimbursement of the installment paid in June is also envisaged, as well as compensation to the Municipalities.
Finally, the Sostegni bis extends to 31 December the moratoriums on loans guaranteed by the State (but only on the principal amount).
NEW TAX BONUSES
The package of new bonuses includes a 100% tax credit (previously it was 30%) on the expenses incurred by merchants to equip themselves with the Pos.
Other tax breaks are intended for employee training and pharmaceutical and research companies involved in vaccines.
CAR ECOBONUS
The car eco-bonus will arrive until the end of the year with a dowry of 350 million. The extension of the mechanism launched to encourage the diffusion of electric and hybrid vehicles also includes incentives from 750 to 2 thousand euros for those who buy a used euro6, diesel or petrol, which costs less than 25 thousand euros, however scrapping a car that is at least 10 years old.
ALITALIA
The Sostegni Bis decree allocates another 200 million to meet the requests for reimbursements in the Alitalia affair.
