• Dl support bis: plastic tax postponed to January, private smart working until 30 September

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    Draghi: "I struggle to understand"

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04 May 2021 The new "Sostegni bis" decree takes shape. Green light from the Senate Budget and Finance committees. During the night the commissions gave a mandate to the rapporteur to report to the Chamber. The text should be examined by the assembly of Palazzo Madama between tomorrow and Thursday. The measure should be launched this week by the Council of Ministers. There are several novelties in the decree.



Stop first installment Imu with 30% drop in turnover

Those who have a loss-making business will not have to pay the first installment of the IMU: the Budget and Finance commissions of the Senate have approved a reformulated amendment that provides for those with a 30% drop in turnover compared to 2019 the exemption from the payment of the IMU installment of June on the properties where the business is owned and managed. The loss of revenue is 216 million (of which 73.5 million to be paid by the state and 142.5 million to be compensated to the municipalities). Green light also to the extension of the Irpef exemption for rents not collected on contracts signed even before 2020 (costs 45.2 million in 2021).



Extended stop Irpef rents not received

The exemption from Irpef for lease payments due but not collected by the owner is extended to existing leases. This is foreseen by an amendment to the Sostegni decree, reformulated and approved by the Budget and Finance committees of the Senate during the night.     



Therefore, following a judicial validation of eviction for arrears that ascertains non-payment, rents not received from 1 January 2020 are therefore excluded from taxation, also for rental contracts for residential properties stipulated before 2020. 



Ok a postponement of deadlines to professionals with Covid

Green light for the suspension of the expiry of the terms relating to the obligations of the freelancer who contracts Covid-19: the amendment to the transversal support decree has been passed in the commissions, the first signatory is the senator of FdI Andrea de Bertoldi.



Fund for the separated in difficulty with maintenance 

An ad hoc fund to help separated or divorced parents in difficulty due to Covid to guarantee the maintenance allowance: an amendment to the reformulated and approved Sostegni decree provides for this. The amendment provides for the establishment of a 10 million fund for 2021 for the disbursement of part or all of the allowance up to a maximum of 800 euros per month