After the final green light from the Senate, that of the Camera. The Budget Maneuver it is law and brings many new features for 2024.
There were 200 votes in favour, 112 against and 3 abstentions. It is the second maneuver of the Meloni government, which puts around 28 billion on the ground, including the 4 billion for the new Irpef, of which over half, almost 16 billion in extradeficit. The most important measures concern pensions, short-term rentals, mortgages, tax wedge to which is added a queue of micro-provisions which, although more contained than in the past, have nevertheless found a place in the final text. Which also contains a series of new taxes, from the classic increase in cigarettes to the tourist tax for the Jubilee. Point by point, here's what changes with the 2024 budget law.
What does the Pensions Maneuver provide for?
In 2024 the requirements become more stringent 103 quota. Anyone who wants to leave work early must be 62 years of age and have paid 41 years of contributions. According to what is foreseen, the window goes from 3 to 7 months (9 for public workers), while the allowance will be calculated entirely with the contributory regime and, until the ordinary pension, cannot exceed 4 times the minimum.
They were also extended for another year Social Bee and Women's Option, but even in this case the requirements will be more stringent. Fragile workers will be able to benefit from the social Ape starting from the age of 63 years and 5 months (previously they were 63 years old). As regards the women's option, access will be allowed to caregivers, disabled people, those who have been fired or employees of companies in crisis with an age of 61 (they were 60).
After the controversy of recent weeks, the cut in old-age pensions for healthcare workers, local authorities, kindergartens and judicial offices has been averted. However, the cut remains on early pensions, but will be milder for doctors and nurses given that it can be reduced by one thirty-sixth for each month of delay in retirement. The cancellation occurs only in the case of remaining in service for 36 months after reaching the requirement for early retirement (42 years and 10 months of contributions, one year less for women).
The tax wedge: the cut confirmed also for 2024
The Budget law confirms the cut in the tax wedge for 2024 6% for incomes up to 35 thousand euros and 7% for those up to 25 thousand euros. The cut is recognized "without effects on the thirteenth installment", while for 2023 the decontribution on the additional monthly payment was 2% up to 35 thousand euros and 3% up to 25 thousand.
Work and businesses: from deductions to fringe benefits
For businesses there is one maxi deduction valid on hiring for an indefinite period, which will be even higher for mothers or unemployed women, young people and former beneficiaries of Citizenship Income up to 130%. The tax exemption of productivity bonuses at 5% has also been confirmed, while the exemption threshold for workers has changed fringe benefits, which can also be used to pay rent and a first home mortgage: it goes to 1.000 euros for everyone and 2.000 euros for workers with children. Finally, one is also provided for companies 50% "discount" on taxes for those who return to produce in Italy.
Short-term rentals: 21% coupon on one house, 26% on others
In one of first versions of the Maneuver it had been established that the dry tax on houses in short rent should rise from 2024% to 21% from 26, a measure that had sparked quite a bit of controversy among insiders and the majority parties themselves. The definitive version instead provides that the dry coupon it will remain at 21% on one of the houses granted for short-term rent. From the second one it will go to 26%. “The rate of 26 percent is applied to income deriving from short-term rental contracts – we read – in the event of the option for the substitute tax in the form of flat tax” but “the rate is reduced to 21 percent for income deriving from short-term rental contracts relating to a real estate unit identified by the taxpayer in the tax return".
First home mortgage fund
Le large families with low average incomes for 2024 they will be included among the categories that will have access to the first home mortgage fund. Families with three children under the age of 21 and an ISEE of no more than 40.000 euros, families with four children under the age of 21 with an ISEE of up to 45.000 euros and those with five or more children under the age of 21 will be able to access the fund. 50.000 years old and an ISEE not exceeding 80 euros. The Fund's guarantee grows with the number of children: 3% of the principal with 85 children, 4% with 90 and 5% with XNUMX children.
The Card Dedicated to You
Also confirmed for next year shopping bonus for families in difficulty for the purchase of basic food items with an ISEE equal to or less than 15 thousand euros. 2024 million euros have been allocated for 600, 100 million more than in 2023. Last December 12, the Government approved a extension of the social card. Households who were unable to collect it or carry out the first transaction by the deadline of 15 September will have the opportunity to activate the card and use it until 31 January 2024. There will be, at their disposal, 382,50 €, a figure to which we now also add 77,20 euros to be used for the purchase of food or fuel.
Nursery bonus
The amount increases daycare bonus and for forms of home support for children under 3 years of age suffering from serious chronic pathologies. The increase will concern families with at least one child born after 1 January 2024, provided that there is at least another son less than 10 years old and that the family's ISEE does not exceed 40 thousand euros.
VAT rises on sanitary napkins and baby products
Just one year after the reduction, strongly supported by the Meloni Government, VAT on nappies, powdered milk and female sanitary pads is rising again, going from 5% to 10%.
Funds for scholarships and Erasmus
Resources for scholarships they rise by 36 million. The establishment of a Italian Erasmus Fund 10 billion euros. «I am very proud of the 10 million funding for the Italian Erasmus. With these resources - explains the Minister of University and Research Anna Maria Bernini - scholarships will be financed to allow boys and girls to spend a period in a university other than the one they enrolled in while remaining in our country".
Bridge over the Strait
For the bridge over the Strait that will connect Messina and Villa San Giovanni, an allocation of 11,6 billion euros. Resources which, however, will not all arrive at the same time but will be distributed between 2024 and 2032. One of the most important innovations that emerged in Parliament concerns the fact that of these 11,6 million, 9,3 will be allocated by the State, the rest by Regions of Sicily and Calabria.
Public employment contracts
The 2024 budget law allocates 3 billion euros for the renewal of public contracts use. A preferential lane is expected for the health and safety sectors and over 3 billion additional for the health fund. Additional funds are also provided for salary supplements for the armed forces and law enforcement agencies.
Rai fee
In 2024 the amount of the Rai license fee will drop from the current 90 euros to 70 euros.
