The tax decree linked to the next budget maneuver could bring significant changes for Italian taxpayers. From the extension of ecobonus and sismabonus to the new rules relating to refunds of the 730 model, passing through the unification of Imu and Tasi into a single tax on real estate. Different measures, but which could significantly affect the relationship between citizens and the tax authorities.
ECOBONUS AND SISMABONUS: HERE IS THE EXTENSION
After a few weeks of doubts, the confirmation arrived: tax deductions at 65 and 50 per cent for those who carry out works that improve the energy efficiency of their homes will also be in force in 2020.
The earthquake bonus has also been extended, the tax discount that reaches up to 85% for taxpayers who improve the anti-seismic performance of their homes or common areas of the condominium.
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Both measures should enter the tax decree and will be accompanied, according to the Government's announcement by a Billion House Plan. "Is called urban renaissance: the government allocates a billion to improve the quality of living, with the regeneration of buildings, support for rented families, construction sites in small towns”, announced the Minister of Infrastructure De Micheli on Twitter. According to the first rumors, access to the funds will be allowed after participation in a public tender by the ministry. The maximum funding that can be requested will be equal to 20 million euros for each project. The beneficiaries will be the Municipalities "with situations of significant economic and social marginality, building deterioration and lack of services, as well as large and unused spaces to be redeveloped".
REFUNDS 730: WHAT CHANGES
Starting next year, the tax refunds of the 730 model can be reduced if the taxpayer has received payment folders. He anticipates it The messenger, according to which, at the time of disbursing a refund, the Revenue Agency will check whether the taxpayer is registered. If the answer is affirmative, the tax authorities will have two months to offset the tax refunds envisaged with the sums - exceeding 100 euros - due to the tax authorities.
Simply put: the sums owed will be cut from the repayments. To avoid the curtailment, it will be possible to start a contradictory. However, the measure should concern a fairly small number of taxpayers: around 745 out of a total of 14,3 million.
IMU AND TAXES BECOME A SINGLE TAX
Another provision currently being drafted, on which however many uncertainties remain, is that concerning local taxes which provides for the unification of Imu and Tasi into a single tax on real estate. The aim would be twofold: on the one hand to simplify the taxation on the brick by retiring the double tax on the same building, on the other to act in an anti-evasion key, reabsorbing part of the existing tax gap.
