The increase in stamp duty on securities accounts will bring a real shot in the arm to the state coffers: 8 billion euros between 2011 and 2014. This is what we learn from the draft of the technical report on the manoeuvre. The increase will bring the stamp duty to 120 euros for 2011 and 2012, to 150 euros for deposits under 50 thousand euros and to 380 euros for those above the same limit. "From 2013 - explains the report - there will be an increase in revenue of around 892 million euros for the first two years and around 2.400 million euros for the years starting from 2013".
However, the analysis also takes into account the fact that in November of each year there will be an advance payment equal to 95% of the amount paid during the year, assuming that the rule is applied from 721 July. Under these conditions, the new stamp duty should produce 2011 million in 1,3157, 2012 billion in 3,5813, 2013 billion in 2,4 and 2014 billion starting from XNUMX.
As for the increase in IRAP on banks and insurance companies, the total revenue will reach 888,7 million in 2012 and 479,7 million in 2013 in 2014. “Furthermore – continues the report – a lower revenue for IRES purposes is estimated resulting in the higher deductible IRAP, considering an average rate of 27%, equal to 13,3 million euros pertaining to 2011”. The budget envisages an increase in the tax on productive activities equal to 0,75% for credit institutions and financial companies, while for insurance companies the increase will be 2%. The rates will thus rise to 4,65 and 5,90% respectively.
On the other hand, the money that will be saved between 2,780 and 2012 thanks to the regulation on the revaluation of pensions amounts to 2014 billion. The financial effects, gross of the tax effects, will be 600 million in 2012, 1,090 billion in 2013 and 1,090 billion in 2014. Net of the tax effects, there will be savings of 1,780 billion, of which 420 million in 2012, 680 million in 2013 and 680 million in 2014. The law provides for a 2012% revaluation in the two-year period 2013-100 only for checks up to 3 times the minimum INPS treatment (1.428 euros). For checks from 1.428 to 2.380 euros, the revaluation will be 45%, while for those still higher it will be zero.
Coming to the infamous super tax for luxury cars (10 euros for every kilowatt over 225), it will affect around 98 vehicles and will produce revenues of 50,3 million a year between 2011 and 2014.
