Maneuver 2021, the text is definitive: here are the measures

The 2021 maneuver is worth around 40 million euros and contains measures of all kinds. In fact, it will be a unicameral law: on Sunday the Montecitorio Chamber gave the go-ahead with 298 votes in favor and 125 against and now the text passes to the Senate, which however will have to approve it by Wednesday 30. This means that the Palazzo Not only will Madame not have the time to modify the text, but she will not even have the time to start a semblance of a debate. In fact, if the final approval of the maneuver does not arrive by the end of 2020, the provisional exercise would be triggered for Italy, which brings with it the automatic limitation of public spending. In itself it would not be a tragedy (it has happened several times in Italian history and it is enough to approve the budget law to get out of the special accounting regime), but the signal to the markets and to Europe would be very bad, above all in view of the legal and administrative effort required this year with the Recovery Plan.

The text of the 2021 maneuver is therefore already definitive. Let's see what the main measures are.

HEALTHCARE

From January 3, 12 doctors and XNUMX nurses will be hired for nine months to carry out the anti-Covid vaccination campaign. Vaccines, swabs and anti-Covid tests will be exempt from VAT. Compensation for health and social health personnel is also on the way.

PENSIONS

Social Bee and Women's Option are extended. The ninth safeguard for 2.400 expatriates also arrives. For three years, the iso-pension will offer the possibility of slipping in cases of company crises in advance of the retirement requirements.

110% SUPERBONUS

The 110% superbonus (which includes 110% ecobonus and 110% sismabonus) is extended until the end of 2022. There are three bands:

• In order to be entitled to the deduction on works carried out in the second half of 2022, condominiums must complete at least 60% of the work by June 2022.
• Single-family houses and those with independent access will have to complete the works by June 2022.
• The Iacp (i.e. social housing) that completed the second stage of progress in December 2022 will have time to close the construction site until June 2023.

ECOINCENTIVES AND BONUSES FOR ELECTRIC AND HYBRID VEHICLES

An amendment to the maneuver refinances the measure envisaged by the Relaunch and August decrees, adding two other concessions to the incentives already in force:

• a bonus of 2 euros for the purchase of electric and hybrid vehicles;
• a 1500 euro bonus for the purchase of latest generation euro 6 vehicles.

VAT NUMBER: NEW EMPLOYMENT PAYMENT AND CUTTING OF CONTRIBUTIONS

The new "Extraordinary allowance for income and operational continuity" (Iscro) arrives, a real redundancy fund for self-employed workers, who in 2021 will also be able to benefit from the cut in social security contributions (excluding premiums due to Inail).

To know more: VAT numbers: a 5-point guide to Iscro, the new Cig

WORK

Several other measures on the labor front are also on the way:

• extended the relocation allowance to those unemployed for more than 4 months and those on redundancy payments;
• comes the possibility of stabilization in the public administration for socially useful workers; among the active policies put in place there will be the guarantee of employability (a national take-over program aimed at job placement);
• more resources for the recruitment bonus for young people and women;
• More tax incentives are envisaged to bring back talent who have gone to work abroad.
• Extended until 28 February 2021 the measures envisaged by the Cura Italia decree for fragile workers (immunosuppressed or oncological pathologies): absence from the service is equivalent to hospitalization.

FAMILY

There are various measures in terms of family policies.

• compulsory parental leave for new fathers rises from 7 to 10 days;
• compulsory and optional paternity leave is extended to cases of perinatal death;
• green light to a monthly allowance of 500 euros net in favor of unemployed or single-income single mothers with a child who has a disability of at least 60%;
• 5 million for 2021 to the Fund for family policies (money to be used to encourage the return of women to the company after giving birth);
• 500 thousand euros, again for 2021, to associations that offer psychological assistance to parents who must mourn the loss of a child;
• 5 million a year for three years to help couples with infertility and sterility who want access to medically assisted procreation.

SCHOOL

• Extension of commissioner powers to mayors and presidents of provinces and metropolitan cities for school construction;
• refinancing of 70 million for equal schools that welcome pupils with disabilities;
• rent support for off-site students with low incomes;
• resources for the stabilization of researchers;
• a simplified competition for support teachers is on the way;
• elimination of the limits on scrolling the rankings of the competition for dsga.

TOURISM

According to Minister Dario Franceschini, the tourism measures are worth half a billion euros. Here are the main ones:

• exemption of the first Imu installment (which also applies to the entertainment sector);
• extension to 30 April 2021 of the 60% tax credit on the rental of properties intended for tourist-accommodation companies (travel agencies and tour operators will also be able to benefit);
• 100 million more to the fund for the tourism sector set up with the relaunch decree;
• 20 million allocated for tax breaks on the redevelopment works of tourist-hotel accommodation facilities.

SUGAR TAX FROM 2022

The entry into force of the sugar tax (the tax on sugary drinks) has been postponed to January 2022, XNUMX.

ELECTRONIC CIGARETTES AND HEATED TOBACCO: TAXES INCREASE

The tax rate on nicotine liquid for e-cigarettes will rise to 15% from January 2021, 20, then move to 2022% in 25 and 2023% in 10. For liquids without nicotine, however, the increase will be less severe: 2021% in 15, 2022% in 20 and 2023% in XNUMX.

AIRPORTS

450 million euros will go to airport operators, while another 45 million have been allocated for ground services.

TV BONUS

There is also an extra 100 million euros for the bonus for the replacement of old televisions and the purchase of TVs with the new DVBT2 standard. The TV bonus has been in force since the end of 2019 with a contribution of 50 euros for families with an Isee of up to 20.000 euros. Ok also to the assignment of a free mobile phone for a year to low-income families.

STOP PROTESTS AND EXPIRY TERMS OF MONEY ORDERS

The deadlines relating to promissory notes, promissory notes and other credit instruments and any other deed having enforceable effect, which fall or run from 2020 September 31 to 2021 January 31, are suspended until 2021 January XNUMX. Protests or equivalent findings already raised in the period are automatically cancelled.

I STAY IN THE SOUTH EXTENDED UP TO 55 YEARS

The "Resto al Sud" concessions to promote the establishment of new businesses by young entrepreneurs from the South can be obtained by subjects aged between 18 and 55.

INCENTIVES FOR START-UP OF MICRO-ENTERPRISES

From 800, 2021 euros will arrive in favor of the National Microcredit Agency to support the start-up or exercise of self-employment or micro-enterprise activities, with particular regard to the promotion and strengthening of female micro-entrepreneurship.

TAX CREDIT ON CAPITAL LOSSES PIR

There is a tax credit of up to 20% of capital losses, losses, and negative differentials realized on long-term savings plans, provided that the PIRs are held for at least five years. The credit, reserved for natural persons, is spread over ten years.

E-INVOICE CREDITS-DEBITS OFFSET

The Revenue Agency will make a telematic platform available to taxpayers dedicated to the compensation of credits and debits deriving from commercial transactions resulting from electronic invoices.

SUPPORT TO COOP EMPLOYEES OF COMPANIES IN CRISIS

The finance companies owned by the Ministry of Economic Development carry out, on behalf of the Mise itself, assistance and consultancy activities for the establishment of cooperatives promoted by workers from companies in crisis or from companies whose owners intend to transfer the activities to the workers themselves. In this context, the Fund for sustainable growth is also being refinanced with 20 million for the two-year period 2021-22.

OBLIGATION TO REDUCTION OF CAPITAL DUE TO LOSSES SUSPENDED

The obligations established by the Civil Code regarding the reduction of capital due to losses were suspended until 31 December 2020. Until the same date, the causes for the dissolution of joint-stock companies due to a reduction of the share capital below the legal minimum and of cooperatives due to loss of capital are not operative. The rule then specifies that the term within which the loss must be reduced by at least one third is not the immediately following financial year, but the fifth subsequent financial year.