From taxes to bills, passing through the TV bonus, the tourism fund, the Jubilee fund and the "exceptional" tax relief valid only for 2022. The Government has presented a maxi amendment to the Senate which includes all the proposals of the majority. Many innovations are planned, including the rewriting of the patent box and new common-saving rules.
BILLS
To counter high bills, households and businesses will have the option of dividing the incoming electricity and gas bills into 10 installments with invoices issued from January to April 2022. In the event of default by domestic customers, businesses will have to offer a interest-free installment plan. ARERA, the Regulatory Authority for Energy, Networks and the Environment, will have the task of defining, within the limit of 1 billion, the advances to be disbursed to companies to offset the installments and the repayment methods of the companies themselves to allow recovery from part of the Fund for energy services of 70% of the amounts advanced by 2022 and the remaining portion by 2023.
IRPEF AND IRAP
The maxi amendment introduces the new system that passes from 5 to 4 rates, redefines the deductions and provides for an Irpef bonus-saving clause for low incomes. As regards the first point, the following subdivision is established:
- rate at 23% for income up to 15 thousand euros,
- 25% rate for income between 15 and 28 thousand euros,
- rate at 35% between 28 thousand and 50 thousand euros,
- rate at 43% beyond this threshold.
The 100 euro bonus remains valid for the first bracket and is confirmed, at least in part, also for the second (up to 28 thousand euro) to prevent anyone from losing out with the mix of new Irpef, deductions and bonus absorption. Finally, targeted deductions are envisaged for incomes between 28 thousand and 30 thousand euros, while the surcharges are postponed to March.
Moving on to Irap, the stop was established for 835 self-employed, equal to 41,2% of the total population. In fact, the provision provides that the tax on productive activities is not payable "by natural persons carrying out commercial activities, arts and professions". An audience that includes 1,3 million workers, from which, however, those who use the flat-rate or advantageous regime must be excluded. Finally, the introduction of a fund of 192 million is foreseen to be disbursed to the Regions to compensate for lower revenues.
DECONTRIBUTION
The maxi amendment to the Maneuver provides for an exemption from social security contributions equal to 0,8 percentage points for employees (with the exclusion of domestic relationships) with a maximum salary of 2.692 euros per month, or 35 thousand euros per year considering thirteen months' wages . It is, it is explained, an "exceptional" measure referring only to the period from 1 January to 31 December 2022. The amendment incorporates the agreement reached at Palazzo Chigi a couple of weeks ago.
TOURISM, ENTERTAINMENT AND CARS
A 150 million euro fund is set up at the Ministry of Economic Development to support "economic operators in the tourism, entertainment and automotive sectors, seriously affected by the Covid emergency". Within 60 days of the entry into force of the maneuver, the competent ministries will have to define the methods for allocating resources and the disbursement procedures "in compliance with EU rules on state aid" linked to the Covid emergency.
TV BONUS
The maxi amendment also finds space for the refinancing of the TV and decor bonus. In 2022 there will be another 68 million available for the purchase of appliances in line with the new technological standards. Those over seventy who receive a pension of less than 20 thousand euros per year will be able to receive the decoder (which must have a maximum cost of 30 euros) directly at home, thanks to the agreement signed between the Ministry of Development and the Italian Post Office. “Those who want to take advantage of this opportunity will be able to arrange an appointment with the Company by telephone or through the post office or through a dedicated platform to set a day on which the postman will deliver the decoder at home. Furthermore, citizens who adhere to the measure will receive telephone assistance from Poste Italiane to install the new device.
THE OTHER NEWS
Once the rewriting of the patent box has been established, 20 million will be allocated for private schools. A further 50 million will be used for the Covid-19 emergency intended "to provide, in particular, for the costs of logistics services inherent in the ongoing emergency phase". The government amendment also repeals the article of the maneuver which allocated 1,85 billion for vaccines, since the sum was brought forward to 2021 with the bis tax decree approved two weeks ago in the CDM.
A sum of 2,5 billion will go to the Extraordinary Commissioner of the Jubilee, while the expense of 500 thousand euros is authorized for the expenses related to the commissioner's management for each of the years from 2022 to 2026. Finally, the maxi amendment also finds space for the rules "save -municipalities”, the extension of the Safe Streets program and funds for the regions affected by last summer's fires. Another 100 million are allocated to allow the extension of the temporary assignments of the school's ATA staff related to the Covid emergency.
