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December 16, 2019From the plastic tax to the bonus facades but not for the hotels, from the sugar tax that is postponed to October 1st 2020 to the near zero of the hold on company cars. These are some of the measures envisaged by the maneuver that is preparing to receive the green light from the Senate in the evening.
The budget law gives the green light to a new increase in the excise duty safeguard clauses on fuels and to the tax on fortune that rises to 20%. Instead, the rule on cannabis light , the Tobin tax on digital financial transactions and the one that established the postponement from July 2020 to January 1, 2022 of the end of the market protected for energy come out of inadmissibility. The strengthening of the role of Consob against online financial scams, the digital bill , the rules for the personnel of the provinces and those for introducing financial and economic education in schools is also way off . Stop 'frozen' citizenship income in the case of short jobs. Also the increases in the staff of the Council of State, TAR and the Court of Auditors are out . Once the hypothesis of the transfer of the Alitalia decree has passed , the provision will have to proceed with a different procedure. Skip the extension of the Authority and that concerning the 21% flat rate for store rentals .
Here, in particular, the measures contained:
Ok for the facades bonus, skip the extension to the hotels
The ok to the facades bonus arrives but the tax discount will be only for the incomes of natural persons, therefore the extension to the hotels is skipped. An amendment to the maneuver approved by the Senate Budget Commission provides for this. The law establishes that for documented expenses, incurred, in the year 2020, relating to interventions, including those for cleaning only or external painting, aimed at recovering or restoring the external facade of existing buildings, a deduction from the gross tax of 90 %.
Plastic tax drops to 45 cents per kilo, the Tetrapak falls
Change the plastic tax: the tax comes into effect in July, goes from 50 cents to 45 cents per kilogram and will also affect the tetrapak. Products made from recycled plastic and those made from multiple materials with a plastic component of less than 40% are excluded.
Sugar tax sled in October
The sugar tax is postponed to the first of October 2020. The tax has a value of 10 cents per kilo. The correction on the disputed tax on sweetened drinks entails a lower revenue of 175.3 million.
Almost neatly narrowed on cars, it slides in July
The tightening on company cars that will start on the contracts stipulated from July 2020 on newly registered vehicles is easing. The fringe benefit drops to 25% on company cars, motorcycles and mopeds with CO2 emissions below 60 g / km and is 30% on those above 60 g / km and less than 160 g / km. For vehicles with polluting emissions of over 160 g / km and less than 190 g / km, the percentage rises to 40% in 2020 and rises to 50% from 2021 while for all cars over 190 g / km 50% is taken next year and 60% from 2021. The revision of the norm on company cars determines practically a zeroing of the expected revenues from the measure.
The excise clauses increase: 1.2 billion in 2021
Go-ahead for a new increase in the excise duty safeguard clauses on fuels with an increase in revenue of 303 million euros in 2021 and 651 in 2022. Overall, if the clause is not sterilized, more revenue is expected for more than 1.2 billions in 2021 and a little less than 1.7 billion in 2022. The resources are intended to compensate for the lightening of the plastic tax and the sugar tax as well as the backtrack on company cars.
Additional Ires at 3.5% on dealers, reduced audience
The rate of 'Robin tax' with reduced audience for three years to motorway, port, airport and railway concessionaires increased by 3.5%, from 24 to 27.5%. Concessions for the production and distribution of electricity, mineral water, radio, TV and telecommunications will be excluded.
Fortune tax rises to 20%
The so-called fortune tax increases. From March 1st the levy on winnings over 500 euros rises to 20%, with an expected income of 308 million euros. Also the withdrawal on new slots on winnings above 200 euros, which will start from 15 January, and 65% on the Preu and the payout, that is the percentage of the amounts wagered for the winnings, goes up from 12% to 20%.
The deduction for medical expenses has been confirmed
Healthcare costs can still be deducted from 19% without income restrictions. Therefore, the tightening on tax bonuses for high incomes, as foreseen by the budget bill, which only excluded only the interest charges for mortgage loans and the health expenses incurred for serious pathologies, is skipped.
The invoice discount is back with a 200 thousand euro work cut
The discount on the bill for the ecobonus is back but beyond the threshold of the amount of 200,000 euros for the works. After the stop to the measure of the growth decree, the possibility is reintroduced for the subject who has the right to the deduction to opt for the discount on the invoice directly from the supplier who carried out the works, with an amount exceeding 200,000 euros, solely for the interventions of first level renovation, for the common parts of the condominium buildings.
Milk bonus 400 euros for new mothers
Coming for new mothers who cannot breastfeed a bonus up to a maximum annual amount of 400 euros and up to the sixth month of life of the newborn, for the purchase of artificial milk. A special fund has been set up for the Ministry of Health with € 2 million for 2020 and € 5 million from 2021.
Cheated by the banks
Extension for two months for the formalization of the requests for reimbursement to the Fund indemnities by savers defrauded by the banks. An amendment to the maneuver approved in the Senate Budget Committee last night provides for this. The victims of bank disasters will therefore have time until 18 April 2020, from the previous 18 February, to present the request for relief.
Super amortization of industry 4.0 becomes tax credit
For the investments envisaged by the Business Plan 4.0, super and amortization are transformed into a tax credit. For assets functional to the technological and digital transformation of companies, a tax credit of 40% is recognized in five years for investments of up to 2.5 million euros and 20% for the share of investments up to the maximum limit of 10 million euros of Euro. For intangible assets, such as software, the tax credit is recognized at 15%, within the maximum limit of eligible costs of 700,000 euros. For all other investments, the tax credit is 6% within the maximum limit of eligible costs of 2 million.
Funds for Pci centenary celebrations
Go ahead for the financing, within the limits of the resources available under current legislation, of the celebrations for the centenary of the foundation of the Communist Party.
3 million for food aid fund for the poor
Three million more in the 2020-2022 three-year period for the Fund for the distribution of foodstuffs to poor people.
One million more in 2020 for feminicide orphans
One million euros more in 2020 for the support of feminicide orphans. The resources are divided equally between the scholarships in favor of orphans for domestic crimes and the support and financial aid to foster families.
Norma saves house, stop Imu
A rule arrives to help those who lose their homes. An amendment to the maneuver, approved by the Senate Budget Commission, at the first signing of President Daniele Pesco (M5s), provides for exemption from payment of the IMU for owners who transfer their non-luxury home from 2020 to vehicle companies set up ad hoc with a social purpose. The property will continue to be used by the former owner with a rental contract.
Web platform Pa arrives for notifications of fines
The digital platform for notifications from the public administration arrives on which to receive administrative measures such as fines but not judicial documents. The platform, the first step for digital domicile, will be used by public administrations to carry out, with legal value, notifications of deeds, provisions, notices and communications.
6 million more to the fund for work-related injuries
The support fund is increased for the families of the victims of serious accidents at work. The increase is of one million euros for 2020, two million for 2021 and three million for 2022.
One million a year for unaccompanied foreign minors
One million euros a year from 2020 to increase the Fund for unaccompanied foreign minors
Residence permit for Venezuelan Italians
Go-ahead for the permit of stay in Italy for Venezuelans of Italian origin who, after having requested it, are still waiting for the recognition of citizenship of our country.
One billion for the 2026 Winter Olympics and 50 million for the ryder cup
Approximately one billion euros are allocated to guarantee the sustainability of the 2026 Winter Olympics. Specifically, the funding is dedicated to improving the capacity and usability of current infrastructures to be built in Lombardy, Veneto and the provinces of Trento and Bolzano . Ok even at 15 million for the completion of the Cinisello-Monza Bettola Metro. There are also 50 million spread over three years for the 2022 Ryder Cup in Rome.
7 million for early retirement journalists in 2020
Incoming € 7 million for 2020 and € 3 million for each of the years from 2021 to 2027 to support early retirement of professional journalists registered with Inpgi employees of newspapers, magazines and national news agencies. Resources from 2020 to 2023 also for early retirement of polygraphic workers with at least 35 years of contributions.
Stop fishing, indemnity of 30 euros per day for workers in 2020
The compensation of 30 euros per day was also confirmed in 2020 for the employees of the companies engaged in sea fishing in the period of Fermo pesca 2020. The fishing catch is a measure that interrupts the invasive fishing in the Italian seas during the fish reproduction periods. The norm, within the spending limit of 11 million for 2021, also extends to working members of small-scale fisheries cooperatives.
150 million in three years for the development of cycle paths
150 million expected in the next three years for the development of urban cycle networks. A special fund is set up at the Ministry of Transport with 50 million a year from 2022 to 2024 with the aim of covering 50% of the costs for new cycle paths.
Irpef discount 22% for enrollment in music school
The Irpef deduction comes to 22% for low-income families who enroll their children in music schools and conservatories. The deduction, which will be due from the tax period 2021, concerns the expenses, for an amount not exceeding 1,000 euros, incurred by taxpayers with a total income not exceeding 36,000 euros, for the annual registration and the subscription of children of age between 5 and 18 years for music conservatories, institutions legally recognized by the Afam, music schools registered in regional registers as well as choirs, bands and music schools recognized by a public administration, for the study and practice of music .
Smart city model for urban revival program
The national innovative program for urban rebirth will be implemented taking into account the smart city model of the smart, inclusive and sustainable city.
Ok to courses against bullying for prof
To enhance the qualification of teachers in contrasting the phenomena of bullying, cyberbullying and gender discrimination, a maneuver is allocated one million euros for each of the years from 2020 to 2022.
Stop crazy bills, refunds and bonuses to users
Measures are underway to protect consumers from crazy bills. The operators of public utility services and the operators of telephony, television networks and electronic communications will be obliged to transmit to users the communications disputing any missed payments and the suspension of the service is notified clearly and in detail. In case of illegitimate bills users will have the right to obtain, in addition to the reimbursement of any amounts paid, also the payment of a penalty equal to 10% of the disputed amount for an amount not less than 100 euros.
Ok Farnesina competition for diplomatic career
The Ministry of Foreign Affairs will be able to announce, in 2020, 2021 and 2022, a public competition for access to the diplomatic career. The competitions may concern an annual quota not exceeding 32 legation secretaries on trial.
One million against stray dogs
One million euros for 2020 to prevent the phenomenon of stray dogs. 60% of the resources are destined to the regions of Abruzzo, Molise, Campania, Basilicata, Calabria, Puglia, Sicily and Sardinia
Sale threshold deductible veterinary expenses
You can deduct veterinary expenses up to the amount of 500 euros limited to the part that exceeds 129.11 euros.
Increase in quoted CDA shares pink
The quotas rose from 30 to 40% in the boards of listed companies.
12 million for action plan against gender violence
An additional € 4 million a year will be received in the 2020-2022 three-year period for the Fund for policies related to rights and equal opportunities for financing the extraordinary action plan against sexual and gender-based violence.
Promotion campaigns for products subject to duties
Strategic promotion campaigns will be launched for agri-food products subjected to duty tolling. The rule is added to the campaigns planned for the contrast of Italian sounding.
6.5 million more for cultural institutions and foundations
New funds for cultural institutions and institutions, institutions, associations and cultural foundations. To support and implement their research, innovation and training activities and to encourage the promotion and enjoyment of cultural heritage, a total of 6.5 million euros are allocated for 2020.
30 million for extension of LSU contracts in Calabria
€ 30 million is coming to extend the fixed-term contracts of the socially useful workers of Calabria to 31 December 2020.
More funds to study grants for universities
Funds for university scholarships rose from 16 to 31 million.
12 million for asbestos remediation military ships
Twelve million are coming in three years for the remediation of asbestos from military ships.
2.5 billion for new nursery schools with suburban priority
Allocated 2.5 billion until 2034 to build new nurseries, restructure them and upgrade nursery schools in places suitable for early childhood. With priority in the disadvantaged areas of the country and in the urban suburbs, with the aim of removing the present social imbalances and stimulating the birth rate.
Stop Irpef on naspi for workers buyout
Stop taxation for income tax purposes on the early settlement of Naspi, in a single solution, for workers in companies in crisis who have decided to invest the benefit in a work cooperative and taken over the business.
Ok 60 million in 3 years for Xilella damage interventions
Allocated 60 million in the next three years: 5 million in 2020 and the same in 2021 and 50 million in 2022 for interventions against damage by Xylella.
Discounts on flights to Sicily for disabled students
Ok to the social rates for discounts on flights to and from Catania and Palermo. There is a discount on the ticket price for students, disabled and workers.
Contributions to schools for newspaper subscriptions
Schools of all types and levels that purchase newspapers and magazines, even in digital format, can take advantage of a bonus of 90% of the costs incurred. The support is also assigned to secondary schools of first degree that adopt programs for the promotion of critical reading.
One million in 2020 under mafia victims and violent crimes
One million in 2020 for the fund for the Revolving Fund for solidarity with the victims of mafia-type crimes, extortion and usury and violent intentional crimes.
12.5 million in equal kindergartens
In 2020, an additional € 12.5 million is assigned to similar preschools that welcome pupils with disabilities.
Cut indemnities for non-transparent managers
Close on penalties for officials and managers of the PA who do not comply with the obligations regarding transparency. A reduction of 30 to 60% of the end-of-year result allowance is foreseen, which can even reach 43 thousand euros.
Increases organic school childhood
The nursery school staff will be increased by 390 to be used to upgrade the educational offer. The contingent will be distributed among the regions by a decree of the Ministry of Education.
Parma capital of culture, 2 million in 2020 to municipalities
Two million for 2020 for the realization of cultural initiatives and related to the entertainment world in the municipalities of the Province of Parma, designated European Capital of Culture for 2020.
Professional athletes equality
The athletes will have the possibility of a total exemption from the payment of welfare and social security contributions up to the maximum limit of 8 thousand euros a year. Prizes for compulsory accident insurance are excluded from the measure. The protection conditions provided for by the law on sports work performance are thus extended to female athletes.
Venice
60 million euros for routine maintenance.
Blood sugar tests in pharmacies throughout Italy
The experimentation of the new services of the pharmacies, from the tests for the glycaemia, cholesterol and triglycerides to the tests of pregnancy, will extend to all Italy and will continue also in 2021 and in 2022. For the chronically ill possibility of being able to use in pharmacy, thanks to a collaboration between general practitioners and paediatricians, of a "personalized access to drugs" path which includes, among other things, that the pharmacist communicates to the doctor the regularity of taking medicines.
One million for electronic voting trials
A one million fund has been set up for experimenting with electronic voting in political and European elections and in referendums.
2 million for the national cancer register
Ok to the allocation of two million euros for the national network of cancer registries. Specifically, one million euros are foreseen for 2020 and 500 thousand euros per year for the two-year period 2021/22.
Expansion of the precarious health stabilization table
Expanded the audience of health precarious who can be stabilized. The rule extends from June 30 to December 31, 2019 the deadline by which the three years of service, even non-continuous, must have matured in the last eight years which are the requisite for accessing stabilization.
Ok for the protection of compensation for feminicide orphans
The norm that protects all orphanesses of femicide from all forms of direct compensation has been unanimously approved. The expenses will be covered by the Solidarity Fund for the victims of mafia-type, violent intentional crimes and domestic crimes already established in the Ministry of the Interior.
Ok proposed Salvini, more funds against drugs
Go ahead for Matteo Salvini's proposal: 15 million euros arrive in the 2020-2022 three-year period to be assigned to the Municipal Urban Safety Fund for the prevention and combating of drugs.