– Arrives at the Senate Budget Committee the government amendment to the maneuver which incorporates some of the measures requested by the groups.
From the Irpef and Irap cuts to the changes to the patent box, from the measures to contain, in the first quarter of 2022, the effects of the increases in electricity and gas prices to the extension of Safe Roads.
Among the proposed changes also the establishment of a fund to help the tourism, entertainment and automotive sectors. Refinanced the TV and decoder bonus and the funds for the regions affected by the fires (Calabria, Sardinia, Molise and Sicily).
Irpef brackets drop to 4
The changes regarding personal income tax come with the reduction of income brackets and tax rates from five to four. The government amendment to the maneuver provides for this.
Also, it comes modified the method of calculating the deductions for employees, pensions and similar incomesto employees and other income.
Specifically: the rates go from 5 to 4 and will be 23% for incomes up to 15,000 euros, 25% for incomes between 15,000 and 28,000 euros, 35% between 28,000 and 50,000 euros and 43% over 50,000 euros.
As regards the deductions for income from employment, however, it is envisaged that for income up to € 15,000, the amount of the deduction is not less than € 690 or, if for a fixed term, no less than € 1,380.
Via Irap for individuals
The government amendment to the maneuver provides for the stop to Irap for individuals from 2022.
The measure concerns 835,000 subjects out of a total of 2,028,000, 41.2% of the total. Individual enterprises and self-employed workers who make use of the flat rate system or the advantage system are however excluded from being subject to IRAP.
The measure, the technical report points out, entails negative financial effects equal to approximately 1.266 billion euros on an annual basis starting from 2023.
In 2022, on the other hand, a lower revenue of 1.076 billion is estimated. A fund is also set up with an annual endowment of 192.252 million to compensate the regions and autonomous provinces for the reduction in revenues.
Appropriate 1.8 billion for cutting bills
They are allocated 1.8 billion euros more to contain, in the first quarter of 2022, the effects of price increases in the electricity sector. Furthermore, again for the first quarter of 2022, the rates relating to general system charges for the gas sector are expected to be reduced up to the amount of 480 million.
For the same period of time, the concessions relating to tariffs for the supply of electricity granted to economically disadvantaged domestic customers and to domestic customers in serious health conditions and the compensation for the supply of natural gas are redetermined by the Regulatory Authority for energy. , networks and the environment in order to minimize the increases in supply costs up to the amount of 912 million euros.
With the amendment to the maneuver, the establishment of a 150 million fund for 2022 to support economic operators in the tourism sector, entertainment and automotive, severely affected by the epidemiological emergency of Covid-19.
An additional 20 million euros are assigned for 2022 to equal-sized preschools on the basis of criteria identified by a specific decree of the Ministry of Education to be adopted within 30 days from the entry into force of the law.
A 40 million fund is also set up for the year 2022 to cope with damage suffered by public and private assets and by economic and productive activities following serious forest and urban fires last summer in the regions of Calabria, Molise, Sardinia and Sicily.