• Maneuver: ok in the Chamber of Deputies with confidence with 334 yes
  • Maneuver, the green light of the Chamber awaited. The government puts confidence in the Senate text
  • Maneuver. Gualtieri: "Down taxes for 7.1 billion, gasoline will not increase in 2021"
  • Maneuver, Count: "Up to 2 thousand euros in bonuses if you pay digitally"
  • The Senate approves the maneuver with 157 yes and 108 no


24 December 2019 The budget maneuver for 2020 was definitively approved late at night with 312 yes and 153 votes against. After the ok of the Senate it was the turn of the Chamber (in both branches of Parliament with confidence) and without Montecitorio being able to touch the ball. To avoid the risk of temporary exercise, the executive has in fact armored the text (and approved in the Chamber a maxi-amendment identical to that which came out of Palazzo Madama). Decision contested by the opposition that went so far as to accuse the government of having produced a vulnus for democracy.

The last mile was particularly tiring, among hundreds of agendas, controversies and tussles, the obstructionism put in place by the deputies of Fratelli d'Italia with mass intervention, so much so that the explanations of vote began at 3 am , while the final vote was around 4.40.

Overall, the maneuver is worth almost 32 billion, half of which is in deficit, and provides for the sterilization of the safeguard clauses for next year for 23.1 billion euros, avoiding heavy increases in VAT. The measure also includes a life-saving 'life buoy' of 1 billion euro to guarantee the achievement of the programmatic budget targets on which Italy has committed itself with Europe.

There are many measures contained in the law: from the disputed new taxes on plastic and the sugar tax (with a much lower revenue than the intentions of the eve), to taxes on company cars (almost zeroed revenue) to the reduction of the tax wedge on workers employees who will produce an advantage in the first place to 4.5 million workers with incomes between 26,600 euros and 35 thousand euros, so far excluded from the 'Renzi bonus', who will have up to 50 euros more per month. Among the innovations introduced in the Senate in search of alternative coverage: a 3.5% increase for the Robin tax on public concessionaires with a limited audience for motorway, port, airport and railway concessionaires, as well as a new tightening on games. And again: news for the family on the front of nursery schools and the baby bonus, the stop of the superticket and funding for Healthcare. Among the priorities are measures in favor of the environment with an investment plan, the so-called Green New Deal, and the tightening of the rules to combat tax evasion that focus on the use of traceable payment circuits such as ATMs and credit cards ). The web tax on web giants also becomes operational.

These are the main measures.

Stop clauses 2020, petrol sting from 2021 : the so-called safeguard clauses have been completely canceled for 2020 and partially for 2021, i.e. increases in VAT rates and excise duties for a total value of approximately 23 billion euros. From 2021, however, a new sting on petrol arrives with a retouching of the safeguard clauses on excise duties. These resources are used to alleviate the impact of the downsizing of measures on plastics and sugar tax and to ease the grip on company cars.

Plastic, sugar and auto : the new taxes introduced by the maneuver have been reduced and postponed during the parliamentary process. The plastic tax, changed several times, will come into force in July and in its latest version it foresees a tax of 45 cents per kilo (from 1 euro initially, then reduced to 50 cents) for disposable products. In October, however, the sugar tax slips, which remains at 10 cents a liter. On the other hand, the tightening on company cars that will start in July for the new contracts is virtually zeroed.

Tax wedge cut: a Fund for the reduction of the tax burden on employees with a budget of 3 billion euros for 2020 and 5 billion a year starting from 2021. The 4.5 million workers with incomes between 26,600 euros and 35 thousand euros, so far excluded from the 'Renzi bonus', will have up to about 50 euros more per month. So around 500 euros more in 2020 and a thousand euros more in 2021. For the 9.4 million workers with incomes from 8,000 euros to 26,600 euros who receive the '80 euros bonus' (worth up to 960 euros per year) from wedge cut will receive only 40-50 euros per year.

Green New Deal : the aim is to implement a public investment plan for the development of an Italian Green New Deal, through the establishment of a Fund with a total allocation of 4.24 billion euros for the years 2020-2023. Part of the available funding (not less than 150 million euros for each of the years 2020-2022) will be destined for interventions aimed at reducing greenhouse gas emissions. Resources arriving also for urban cycle networks with the establishment of an ad hoc fund of 150 million in the three-year period 2022-2024 to cover 50% of expenses. The electric monopaths that will bring you around are equivalent to pedal assisted bicycles.

Family bonuses : there are three family-size bonuses. In addition to the novelties of the nest bonus and the changes to the baby bonus, the new breastfeeding bonus arrives, that is, a contribution of 400 euros for breastfeeding for mothers who, for some pathologies, cannot breastfeed. All these measures will flow into the Universal Family Allowance Fund in 2021 with an endowment of more than one billion euros for 2021 and more than 1.2 billion euros per year starting from 2022. The objectives of the Fund are to support and enhance of the family but also the reorganization of the various family policies in a single check. The 300 euro culture bonus for eighteen year olds has also been confirmed. While for neopapà the compulsory leave is extended to 7 days.

Home package between bonus and Imu-Tasi unification : the 50 and 65% eco-bonuses for the energy redevelopment of buildings have been confirmed, the 50% deductions for building renovations with a roof of 96,000 per property, the 50% bonus for the purchase of efficient furniture and large appliances with a spending limit of 10,000 euros. The 'façade bonus' is born which grants a deduction of 90 for the expenses incurred in 2020 for the interventions, including those of only cleaning or external painting, aimed at the recovery or restoration of the external facade of the buildings. When fully operational, the measure of the rate of the dry coupon on housing leases with agreed rental rates, in municipalities with high population density, decreases from 15 to 10 percent. Imu and Tasi are unified with a base rate set at 0.86% which can be operated by the municipalities under certain conditions.

Bonus Befana from 2021 for those who use electronic payments : the maneuver aims to encourage the use of electronic and traceable payments to counter tax evasion. There is a cash refund to those who use debit and credit cards. The so-called 'Befana Bonus' will start in 2021 with a total allocation of three billion for 2021 and 2022.

Spending review, expense cut clause arrives : even in this maneuver there is an operation to reduce expenses, through cuts or freezing of budgets if Italy does not comply with the public finance objectives agreed with Europe. Savings measures include the definition of the Presidency of the Council of Ministers and Ministries for a total of € 977 million for 2020, € 967 million for 2021 and € 953 million from 2022

Healthcare package, stop superticket and hospital funds : in the health care package, the abolition of the superticket, i.e. the disputed share of the cost of health services paid by the patient, comes from 1 September 2020. For this intervention, 185 million are allocated for 2020 and 554 million euros per year starting from 2021. Resources are also increased by 2 billion euros for healthcare construction and technological modernization. It aims to encourage the use of medical equipment by general practitioners with the aim of reducing emergency room waiting lists. More money from 2020 also for the disabled and non self-sufficient people. The Fund will be able to count on € 59 million for 2020, € 200 million for 2021 and € 300 million per year starting from 2022. Finally, healthcare expenses can still be deducted at 19% without income restrictions.

Resources for municipalities : contributions arrive (9.1 billion euros, for the years from 2021 to 2034 to the Municipalities) for local policies and investments in urban regeneration projects, focusing on reducing degradation and improving the quality of decoration. There is also a national program for the quality of living with a total budget of over 853 million euros for the years 2020-2033.

Infrastructure, insecurity of roads and buildings : funds for investments in infrastructures and public works and the safety of roads, bridges, viaducts and public buildings arrive. The financing of contributions to local self-government for this objective increased from 4.9 to 8.8 billion euro.

Web tax : the digital tax on the income of the web giants will start from January 1st. This is a 3% withdrawal on the revenues of digital service companies whose total revenues are greater than 750 million euros and whose revenues deriving from the provision of digital services are not less than 5.5 million euros. From this measure, already introduced in the 2019 fiscal maneuver but never operational, it is expected to raise around 600 million euros per year.

Sports measures : almost one billion overall coming up to the year for the 2026 Winter Olympics and a financing up to 2022 for the Ryder Cup as well. The tax credit for liberal maintenance payments extended to 2020 and restoration of public sports facilities and for the construction of new public sports facilities.

Games, luck tax rises to 20% : from March 1st the withdrawal on winnings over 500 euros rises to 20%, with an expected income of 308 million euros. The withdrawal on new slots on winnings above 200 euros, which will start from January 15, and to 65% on Preu and payout, the percentage of amounts played destined to winnings also rises from 12% to 20%.

Companies, from credit tax amortization to Made in Italy : it goes from an expansion of the operational scope of the revolving fund for business support and research investments (Fri) to the refinancing of the New Sabatini. Action is taken on the rule in favor of young entrepreneurs in the South, the so-called 'Rest in the South', establishing that, for the year 2019 and the year 2020, the age limit requirement (between 18 and 45 years), is considered satisfied if owned on January 1, 2019. Then resources for the enhancement of the extraordinary plan for the promotion of Made in Italy and the attraction of investments in Italy. Finally, interventions for the areas of industrial crisis and refinancing of the Guarantee Fund for small and medium-sized enterprises, to the extent of 700 million euros for each of the years 2020-2021. The investments envisaged in the Business Plan 4.0 super and hyper-amortization are transformed into a tax credit to be used in set-off. Ace, Aid for economic growth, is restored.

Pensions between check indexing and Ape social : 100% revaluation for checks up to 4 times the minimum INPS treatment (equal to 6,669.13 euros). Revaluation confirmed at 77% for checks between 4 and 5 times the minimum; 52% between 5 and 6 times the minimum; 47% between 6 and 8 times the minimum; 45% for checks between 8 and 9 times minimum; 40% for higher treatments. The experimentation of the social Ape, consisting of an indemnity, paid up to the achievement of the pension requirements, in favor of subjects with a minimum age of 63 years and who are in particular conditions, is extended to 2020. And as regards the women's option, the possibility of use is extended to female workers who have met certain requirements by 31 December 2019.

Resources for disability and non-self-sufficiency : the Structural Fund for disability and non-self-sufficiency is established in the state of the Ministry of Labor. The budget amounts to 39 million euros for 2020, to 200 million euros for 2021 and 300 per year from 2022. The resources of the Fund are aimed at implementing interventions in favor of disability, aimed at reorganizing and systematizing policies for support on this matter.

Public employment contracts : funds for the renewal of public employment contracts in the three-year period 2019-2021 have increased by 325 million euros for 2020 and 1.6 billion euros since 2021.