– During the night, the green light for trust with 215 votes in favor and 16 against. The measure passes to the Chamber, which will examine it between Christmas and New Year.
Irpef changes, a plan arrives to pay the bills in installments in 10 months, the TV and decoder bonus is refinanced and the squeeze against wild relocations is triggered.
And again, green light for the extension of six months, to pay, without interest on arrears, the tax bills notified from January 1st to March 31st 2022. Green light also for the extension of the superbonus and the raising of the deductible spending ceiling of the bonus furniture from 5,000 to 10,000 euros. These are some of the pillars of the budget law approved at Palazzo Madama.
The examination in the Chamber is scheduled for December 27, but the tight deadlines will not allow any changes. The final go-ahead of Montecitorio is expected between 30 and 31 December.
Folders, up to 6 months to pay for the first quarter
There will be more time, up to six months, to pay, without interest on late payments and penalties, the bills notified from January 1st to March 31st 2022.
Superbonus, via Ise roof on villas and first home restrictions
The Superbonus on single-family homes is guaranteed for the whole of 2022 by deleting the previous references to Isee roofs, limitations to the main residence and Cila communication terms. The 30% work progress restriction remains as at 30 June 2022. The Superbonus for photovoltaic systems has been extended and a subsidy has been introduced for the removal of architectural barriers. The costs of the new sworn certificates are included in the perimeter of the various building bonuses and it is foreseen that the anti-fraud decree does not apply to interventions in free construction under 10 thousand euros. The benefits of the Superbonus also become accessible for homes connected to district heating.
Superbonus for earthquake areas extended to 2025
Superbonus 110% extended until 2025 for interventions in municipalities affected by seismic events. The 110% deduction is extended to expenses incurred by 31 December 2025.
Furniture bonus doubles, ceiling rises to € 10,000
Green light to raise the deductible spending ceiling of the furniture bonus from 5,000 to 10,000 euros.
Irpef cut, the rates become 4
Change the system of taxation. In the field 8 billion for the tax cut. The rates go from five to four 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. For incomes up to 15 thousand euros, the Renzi bonus of 100 euros remains, which remains, at least in part, even up to 28 thousand euros to avoid anyone losing out with the mix of new personal income tax, deductions and absorption of the bonus.
Farewell to IRAP for self-employed and prefessionals
The farewell to IRAP will concern 835,000 self-employed and professionals with VAT number, equal to 41.2% of the total audience (approximately 2 million), and will have an estimated cost of just over a billion in 2022 and 1.2 billion from 2023.
Refinanced the TV and decoder bonus
Refinanced with a further 68 million euros for the TV and decoder bonus for 2022. in addition, pensioners over 70 who are entitled to the bonus, with a pension of less than 20,000 euros, will be able to receive TV and decoders directly in their homes.
The additional ones are postponed to March
The regional and municipal surcharges on the personal income tax are postponed to March. The deadline envisaged up to now was set at 31 December 2021 and the amendment will make it possible to adapt the regional and autonomous provinces legislation to the changes in the matter of personal income tax provided for by the budget law.
Reduction of contributions for low-income employees
As an exception, for the pay periods from January 1st to December 31st 2022, employees with low incomes of up to € 35,000 (€ 2,692 gross per month) will be eligible for a discount on social security contributions of 0.8 percentage points.
Here comes the anti-relocation rule
Green light to the anti-relocation rules of companies that apply to employers with at least 250 employees. If these decide to proceed with the closure of an office, with at least 50 layoffs, they must, at least 90 days before, communicate in writing the start of the procedure to the unions, the regions concerned, the ministries of Labor and Economic Development and Anpal. . The company will then have to develop a plan to limit the effects of the closure on workers. In the absence of presentation of the plan, sanctions are envisaged.
Stop VAT third sector until 2024
The entry into force of the VAT regime for the third sector and the entertainment world has been postponed for two years, until 2024. The tax decree had provided for the stop to the exemption.
The concession for the purchase and installation of water filtering systems has been renewed for another year.
More funds for autism care
The fund for the care of people with autism spectrum disorder is refinanced. The amount allocated is 27 million euros
Income freedom and gender equality
The resources for rights and equal opportunities, the so-called freedom income, have been increased by 5 million. € 3 million for the fund for training activities preparatory to obtaining gender equality certification.
100% subsidies for smes apprenticeships
Green light to 100% contribution relief in favor of micro enterprises for first level apprenticeship contracts for young people under 25.
Close on internships
There is a squeeze against false internships, with fines, up to 6 thousand euros, for those who do not pay the allowance provided for interns.
Stop the coffee table fee for 3 months
The payment of the Tosap-Cosap, the tax for the occupation of public land, for the owners of bars and restaurants and also for street traders, has been suspended until 31 March 2022.
60 million to support vertical part-time workers
Economic support arrives in favor of workers holding a vertical cyclical part-time employment contract. A Fund of 60 million euros (30 million for 2022 and 30 for 2023) is established in the forecast of the Ministry of Labor.
25 million fund against eating disorders
Green light for the 25 million euro fund for the two-year period 2022/23 to combat nutrition and dietary disorders. eating disorders will become part of the Lea (Essential Levels of Assistance) in a specific area and no longer included in mental health.
Ten million for illegally occupied home owners
A solidarity fund arrives, with a total endowment of ten million euros, in favor of the owners of illegally occupied properties.
Increase in Bank of Italy shares to 5%
The ceiling of the shares in the capital of the Bank of Italy rises from 3% to 5%. Provided that no voting rights and any other economic and patrimonial rights are due for the shares held in excess.
Fund for tourism and entertainment
There is also a 150 million fund for 2022 to support economic operators in the tourism, entertainment and automotive sectors affected by the pandemic.
The Patent box discipline contained in the tax decree has been rewritten. The law provides that the incentive goes from 90% to 110%, excluding trademarks from the scope of eligible assets and therefore limiting the scope of the law to patents or legally protected assets. Furthermore, the ban on accumulation between the Patent box and the tax credit for research and development is eliminated and the transitional regime is redesigned.
About 200 million for the school are on the way
About 200 million more for the school. One hundred million euros will be used for the extension of the temporary appointments of the Ata staff of the school linked to the Covid emergency. The law allows to cover approximately 7,800 fixed-term contracts in the period from January to June 2022. And the Fund for the enhancement of teaching staff will rise to 300 million euros by 2022, with the allocation of a further 60 million. Furthermore, the clarifications regarding the purposes for which the resources are destined are eliminated (‘dedication to teaching and promotion of the school community’). A further 20 million euros were then assigned to equal preschools. And 120 million are allocated over three years for psychological support services to combat the forms of malaise generated by the pandemic. 3 million have arrived from 2022 to recognize the disadvantaged location allowance for school staff who work in the so-called minor islands.
Stabilization of honorary robes is underway
The norm arrives to stabilize the more than 4,800 honorary magistrates in service. The robes can be confirmed indefinitely on request until the age of seventies is reached and therefore until the retirement age is reached. The law also allows immediate activation of the recruitment procedures for 700 new units in 2022 (free of charge in the year considered the initial free internship period), up to a total of 2,200 in 2032, in compliance with the maximum allocation limit. workforce of 6,000 units.
Rule save-municipalities in failure
For the years 2022-2042, the municipalities located in the capital of a metropolitan city with a per capita deficit exceeding € 700 are granted a total contribution of € 2.67 billion.
One and a half billion for the 2025 Jubilee
Approximately 1.5 billion euros have been allocated for the Jubilee in total, from 2022 to 2026, the company “Giubileo 2025” controlled by the Mef is established and an extraordinary commissioner appointed for the preparation of the event.
50 million for the covid special commissioner
Finally, 50 million euros arrive for the interventions under the responsibility of the extraordinary Commissioner for the Covid emergency for 2022.
40 million for fire damage
Another 40 million will be used to deal with the damage suffered by public and private assets and by economic and productive activities following the serious forest and urban fires last summer in the regions of Calabria, Molise, Sardinia and Sicily.
40 million for Venetian public transport
To support the local urban transport service Actv (Company of the Venetian Transport Consortium) 40 million are arriving and are divided as follows: 15 million in 2022, 19 million in 2023 and 6 million in 2024.
Funds for transparency commission on party reports
New resources arrive for the functioning of the Statute Guarantee Commission and for the transparency and control of the statements of political parties. A total expenditure of 60,000 euros from 2022 is authorized, to be shared equally to supplement the funding of each Chamber.
Stop fur farming
Stop animal breeding to get fur. They will have to be decommissioned by June 2022 and a 3 million fund will be created to compensate farmers.
Fund against stray dogs
Another 2 million arrive for the prevention of stray animals and 8 million in favor of animal shelters in municipalities in a state of predissesto or financial distress
Funds for “Safe Roads”
The extension of the 753 military contingent of the ” Safe Streets ” operation is expected.