• Dl companies: one-off hypothesis € 2,400 for show workers and seasonal tourism workers

  • Finished the Council of Ministers: ok to Pnrr and to the Dl Complementary Fund

  • In the draft Dl extensions there is no measure on bathing concessions and the obligation of 50% smart working in the PA

  • Dl Covid, the League abstains.

    Draghi: "I struggle to understand"


03 May 2021 The new "Sostegni bis" decree takes shape. In these hours we are working on the draft of the provision that should be launched this week by the Council of Ministers and in any case by Friday. Several new entries and exits from the decree.

In total, there are 48 items: among the measures also the postponement of the plastic tax to January 2022, the extension of the suspension of mortgages for the purchase of the first home, the concessions for the purchase of houses by young people and the extension of the moratoriums for SMEs. In addition, interventions are planned from the refinancing of emergency income for another two months to the new refreshments for VAT numbers, from the Tari discount to the extension of the tax credit for rentals.

Plastic tax postponed to January

The plastic tax has been postponed for another six months and will come into force on January 1st 2022 and no longer on July 1st of this year. The postponement, we read in the illustrative report, is established "in consideration of the contingent and difficult conditions in which the economic sectors, which would be burdened by the tax, in connection with the protracted epidemiological emergency from Covid-19".

The postponement was immediately celebrated by Salvini: "Thanks to the League and the government, a tax is postponed (and we are working to permanently cancel it) that would put 30,000 jobs at risk".

Extension of private smart working

Smart working in the private sector is extended to 30 September 2021. The provision, it is explained, "can be applied by private employers to any subordinate employment relationship, even in the absence of individual agreements". The extension had been hypothesized in the Dl extensions approved last week, but it was not then entered in the final text where the rule was instead inserted to no longer constrain the agile working mode in the Public Administration to 50% of the presences.

61 million non-repayable to sports clubs, 10 to Serie A, for tampons

Non-repayable state contributions, for a total of 61 million, to both professional and amateur sports clubs for the expenses incurred for the continuation of sporting events in the Covid era. This is foreseen by the draft of the dl supports bis for the study of the executive, in art. 39. 

An attached table shows that the 20 Serie A football clubs spent a total of 10 million euros, while 1.7 million euros were spent by the 16 Serie A basketball teams. this is the figure for the 20 Serie B teams and 10 million for the 60 Serie C teams. Spending on amateur leagues in all sports is 32 million euros.

The same regulation then increases the single fund for the support of sports associations and amateur sports clubs by 50 million euros for 2021, in order to guarantee non-repayable allocations to basic sport, that is to those activities that have remained closed, such as gyms and swimming pools. 

The dl extends the 50% tax credit on the expenses that companies make to sponsor professional and amateur sports clubs and associations that invest in the youth sectors to the end of 2021.

Relief for tourism rental

Extension until May 31 of the reliefs for rents for hotels, agritourisms, travel agencies, tour operators and spas, regardless of the volume of revenues and fees recorded in the previous tax period. The possibility of taking advantage of a tax credit in the amount of 60 percent of the monthly amount of the rent for non-residential properties and 50 percent of the monthly amount of the rent is therefore extended to the month of May. of the company.

Business rental relief

Extended for the months from January 2021 to May 2021 the reliefs on rents for companies and professionals with revenues or remuneration not exceeding 10 million euros, which have recorded losses, as well as non-commercial entities, including third sector entities and civilly recognized religious bodies. The possibility of taking advantage of a tax credit in the amount of 60 per cent of the monthly amount of the rent for non-residential properties and 30 per cent of the monthly amount of the rent for business has been extended. The subsidy is for subjects with a volume of revenues and remuneration in the year 2019 up to 10 million euros and who have recorded an average monthly amount in 2020 lower than at least 30% compared to the average monthly amount in 2019.These are the beneficiaries of the non-repayable contributions of the first Sostegni decree.

Emergency income

For 2021, two other emergency income portions will be recognized for the months of June and July. The measure extends the duration (March, April and May) of the Rem provided for in the first support decree. The application must be submitted to the National Social Security Institute (INPS) by 30 June 2021.

Refunds on losses

A dowry of 14.1 billion for refreshments with a double track, but the aid will always be recognized based on the drop in turnover. A non-repayable grant is automatically recognized by the Revenue Agency by replicating the requirements, the calculation criteria and the methods already provided for by the first Sostegni decree and an alternative non-repayable grant, recognized to the holders of VAT numbers who in second tax period prior to the entry into force of the rules have not recorded revenues exceeding 10 million euros and have suffered a loss of average monthly turnover of at least 30 percent from 1 April 2020 to 31 March 2021 compared to the period between April 1, 2019 and March 31, 2020. No

Rai fee for hotels and bars

Throughout 2021, the payment of the Rai fee for accommodation facilities, bars and restaurants will be stopped.

Discount Tari

A reduction of the Tari due for 2021. A fund of 600 million is set up to supplement the resources available to the municipalities to meet this need. with the Minister of Economy and Finance). The possibility is also foreseen for the municipalities to extend the concessions with charges borne by their own budget, or by using the resources allocated in the year 2020 and not used.

Extension of moratorium on SMEs

Extension to 31 December 2021 of the moratoriums for SMEs, currently in force until 30 June. The extension applies to the entire perimeter of loans for loans disbursed before March 2020 and only for the principal amount of the installments for loans due between July and December 2021. The installments would therefore be suspended until December.

Vouchers for rent to municipalities

A fund of 500 million to allow municipalities to finance vouchers for food shopping and support for the payment of rents and households. The fund will be distributed within 30 days from the date of entry into force of the rules, by decree of the Minister of the Interior in agreement with the Minister of Economy and Finance, after agreement in the State-city and local autonomy conference.

Vaccine production

A dowry of 16.5 million for the national public production of anti-Covid vaccines. A special fund is set up for the Ministry of Defense, the draft reads, "for the construction of a drug filling department, to be set up within the Military Pharmaceutical Chemical Plant of Florence for the needs of Military Health and Public Health" .

First home fund under 36

Until 31 December 2022, the guarantee of the Fund on the first home "is granted with priority for access to credit even for young people who have not turned thirty-six years of age". In addition, the decree provides until the end of 2022, for those under 36 who intend to buy their first home, the exemption from registration taxes and from mortgage and cadastral taxes. Notary fees are reduced by half and a tax credit equal to the VAT paid in relation to the purchase is also envisaged.

PA debt payment

Two billion more to the 'Fund to ensure liquidity for payments of certain, liquid and due debts' for the disbursement of liquidity advances in favor of local authorities. It is planned to activate, explains the explanatory report, "an extraordinary instrument intended to accelerate the payment of the stock of debts of local authorities, accrued up to 31 December 2020 towards their suppliers of goods and services, providing liquidity to companies, with benefits for the entire national economic system ".

Stop tax tables and Imu

Stop the payment of the first IMU installment for companies in difficulty benefiting from non-repayable contributions and no 'tax on tables' until the end of 2021 for bars and restaurants and for street vendors. The provision therefore establishes the exemption, for the current year, of the first installment of the municipal tax for the properties in which the business activity is carried out and extends the exemption from payment from 30 June to 31 December 2021 of the single rent, that is the patrimonial rent for the occupation of public land and for advertising and market exposure.

11 articles still without text

Of the 48 articles that make up the draft of the Sostegni bis law decree, 11 do not yet contain the text. The rules concerning the refinancing of the mountain fund, the extension of the allowances of seasonal workers, tourism and sport, Ita, Tpl and the railway sector must be defined. Furthermore, the details of the articles regarding the need of the extraordinary commissioner of the Covid emergency, on agriculture, water and gas bills, international vaccines, schools and defense are missing.

Bank merger incentives

Extension of the incentives to business combinations introduced by the budget law for 2021.