Maneuver: from VAT numbers to 110% eco-bonus, all the news

An allowance for VAT numbers for the lowest incomes is on the way - Ecobonus extended - New incentives on electric cars - More taxes on electronic cigarettes - The text arrives in the House on Tuesday, to then pass armored in the Senate

From the 110% eco-bonus to incentives for the purchase of electric cars, passing through layoffs for VAT numbers, the increase in taxes on electronic cigarettes and the hiring of doctors and nurses for anti-Covid vaccinations. There are many last-minute news merged into the maneuver with the package of amendments approved on Sunday by the Budget Committee of the Chamber. The text, which is worth around 40 billion in total, will be examined by the House on Tuesday, to then arrive armored in the Senate. Further changes to Palazzo Madama will not be possible because already with the current times it will not be possible to approve the maneuver before Christmas: new parliamentary passages would postpone the go-ahead beyond New Year's, forcing our country to provisionally exercise (which in itself does not it would be a tragedy, but it would represent a bad signal in the eyes of Europe and the markets).

Here are the main innovations included in the Budget law.

CIG FOR VAT NUMBER

Green light to the Cig for self-employed workers: it is called income and operational continuity allowance (Iscro) and provides for a check from 250 to 800 euros per month for 6 months for those who have suffered losses of 50% compared to the previous three years and have declared an income not exceeding 8.145 euros. To apply for the facilitation, however, you need to have a VAT number that has been open for at least four years. Iscro will be paid by INPS and at the moment only self-employed workers in the separate management of the social security institution will be entitled to it, but the Minister of Labour, Nunzia Catalfo, has already announced that she wants to extend it to private social security funds.

ECOBONUS 110% UNTIL 2022, BUT NEW WORKS BY JUNE

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 decrees Bid e August, 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.

TOURISM: HELP COMING SOON

There are four innovations for the tourism sector:

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 established with the relaunch decree;
20 million allocated for tax breaks on the redevelopment works of tourist-hotel accommodation facilities.

FAMILY SIZES

There are four main measures in terms of family policies.

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;
compulsory and optional paternity leave is extended to cases of perinatal death;
five million a year for three years to help couples with infertility and sterility who want access to medically assisted procreation.

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.

SUGAR TAX: NEW REFERRAL

The tax on sugary drinks - a highly controversial measure - will only come into effect from January 2022, XNUMX.

VACCINE PLAN: RECRUITMENT OF DOCTORS AND NURSES

As part of the anti-Covid vaccine plan, another amendment to the Budget law gives the green light to the hiring for nine months (from January 2021) of 3 doctors and 12 nurses and health assistants. Specialist doctors will also take part in the vaccination campaign, from the first year.

As for heated tobacco, the tax will increase in 2021 to 30% of the excise duty on traditional cigarettes, and then again to 35% in 2022 and 40% in 2023.

HEALTHCARE AND SOCIAL-HEALTHCARE PERSONNEL: MINI-FUND FOR BENEFITS

Allocated 200 million over two years for allowances for health and social care personnel (professions of rehabilitation, midwives, prevention, technical-health, social workers).

AIRPORTS

The maneuver establishes a 500 million fund to help airport managers and companies that deal with ground handling (handling). Furthermore, the Ministry of Transport will be able to immediately disburse, as an advance, up to 315 million euros to airport managers and up to 35 million euros to handling companies that request it.

FLOODED AREAS IN 2019 AND 2020

For 2012, 100 million will be allocated to areas affected by floods in 2019 and 2020. The funds can be used for risk reduction work, to restore damaged structures and to help damaged economic activities.

DOUBLE WATER BONUS

An amendment to the maneuver establishes a double water bonus:

a 50% tax credit for the purchase and installation of filtering, mineralization, cooling and/or carbon dioxide addition systems (up to a maximum of one thousand euros for private homes and 5 thousand for public establishments );
establishment of a Fund for the saving of water resources, which in 2021 will have 20 million in its belly to grant natural persons a bonus of one thousand euros on the replacement of ceramic toilet bowls with new low-flush appliances and sanitary taps, shower heads and shower columns with fixtures that limit the flow of water.

MOBILE BONUS: THE ROOF RISES TO 16 THOUSAND EUROS

The ceiling for the furniture bonus rises from 10 to 16 euros. The deduction remains equal to 50% of the documented expenses for the purchase of furniture on the occasion of building renovations.

AGRICULTURAL COMPANIES: A TAX CREDIT FOR E-COMMERCE

The 40% tax credit for the support of Made in Italy is also extended to agricultural businesses that build or expand IT infrastructures for e-commerce.

NO PROFIT: THE VAT EXECTION SURVIVES

An amendment keeps alive the VAT exemption for the purchase of goods and services by non-profit activities, deleting article 108 of the maneuver on the subject of "adaptation of VAT legislation".

40% TAX CREDIT FOR CHEFS

There is also a 40% tax credit on purchases of capital goods or professional refresher courses for chefs, through an ad hoc fund of one million euros a year for three years.

FEMALE ENTREPRENEURSHIP: VENTURE CAPITAL FUND COMING SOON

There is also a three million venture capital fund for highly technologically innovative women's entrepreneurship projects.

EX CASSA DEL MEZZORNO AREAS: NEW AID

Allocated 136 million more over 3 years (48 million for 2021, 43 for 2022 and 45 for 2023) for the Fund to support marginal municipalities. The goal is to support economic activities and counter the deindustrialization and impoverishment of the productive fabric. The funds will go to the areas covered by the former Cassa del Mezzogiorno that do not benefit from the tax relief in the South.

15 MILLION TO THE TEXTILE INDUSTRY

Green light for 15 million in three years to support the textile industry.

WATER IN THE MINOR ISLANDS

A Fund of 4,5 million euros per year is on the way for the next three years to promote the water supply of the Municipalities of the smaller islands with less than 15 thousand inhabitants. In addition, the Fund for investment in the smaller islands is increased by 1,5 million per year for the three-year period 2021-2023, intended to finance infrastructural development or redevelopment projects in the area.