Officially, there is a truce between Berlusconi and Tremonti, but the prime minister has not hidden his irritation at the extension from two to three years of the supertax envisaged by the August 90 maneuver on incomes exceeding XNUMX euros. The President openly admitted this yesterday in Porto Rotondo and, despite continuing to say that resorting to the alternative of increasing VAT "would be recessive", in reality he is always thinking of the possible alternatives for changing register, with unchanged balances. However, Berlusconi also has to contend with the concern of the League which, through Maroni, clearly sends word that the cuts to the Municipalities are too strong and must be reduced. We will see. But let's see how the supertax on medium-high incomes looks like for now.
THE SUPER-TAX AS IT IS NOW – Pending the Treasury implementation decree expected by September, for now the extraordinary levy established by the August 5 maneuver consists of a solidarity contribution of 90% on gross annual income exceeding 10 euros and 150% on income exceeding XNUMX euro with doubled percentages for parliamentarians and for members of all constitutional bodies.
WHO IT APPLIES TO – The supertax for incomes above 90 euros for everyone – private, retired, self-employed, state employees – with a safeguard clause of 165 euros. Therefore, the self-employed also pay, for whom another regime was initially envisaged.
IT IS VALID FOR THREE YEARS AND IS RETROACTIVE – The supertax lasts three years and concerns 2011, 2012 and 2013 incomes. It is therefore retroactive and derogates from the taxpayer's statute, which would prevent the tax rules from being changed for the past, starts immediately and is already valid in 2011.
THE FIRST HOUSE ALSO ENTERS INTO INCOME – The cadastral income of the first house also contributes to forming the income subjected to the extraordinary levy. The rents received are excluded, if the taxpayer has opted for the substitute tax.
SUPER TAX OR 48% RATE – If the supertax determines a higher burden for the taxpayer than that which would derive from the application of the higher marginal rate of personal income tax (43%) one can choose: either to pay the supertax or to opt for a tax calculated on that bracket of income.
DEDUCTIBILITY – The supertax is partially deductible: the taxpayer will be able to progressively recover 43% (equal to the highest marginal rate of the current personal income tax) of the amount paid in the previous year.
HIGH BUREAUCRATES AND GOLDEN PENSIONS – The supertax replaces the levy on the highest salaries of civil servants which was decided last year for 2011 and 2012, also in this case for wages exceeding 90 euros. Similarly, the equalization contribution decided by the July maneuver for pensions higher than 90 euros gross per annum is no longer applicable.
