Dl Support bis. Yes of the Senate, definitive green light. Wide range of indemnified activities

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• The rules of the Dl Sostegni bis: aid for businesses and families.

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July 22, 2021 The Senate Chamber approved the trust requested by the Government in the Dl support bis thus giving the definitive go-ahead to the provision. The green disc came with 213 yes, 28 no and one abstention. FdI declared its vote against. The provision, which had to be converted into law by July 24th, was approved by the House on July 14th. An armored text has therefore arrived at Palazzo Madama which has had a sprint examination, arousing some discontent not only in the opposition. In Montecitorio, the Dl, which is worth 40 billion and provides for a new and more extensive package of compensation to businesses and tax extensions, has absorbed the decree law with the gradual release of layoffs and the suspension of the 'cashback'.

With regard to non-repayable aid to businesses, the decree-law introduces the 'double track' mechanism, endowed with over 15 billion: automatic transfer in line with the disbursement arranged with 'support 1' or calculation of the indemnity in based on the loss for the year 2020-2019. The Chamber has also obtained the expansion of the number of companies that can access the non-repayable fund, arranging the increase in the 2019 turnover of the activities involved from 10 to 15 million. While the periods April 2010-March 2021, compared to twelve months earlier, also come into play for the comparison useful for estimating losses.

All forms of indemnity paid to businesses and self-employed workers will also be excluded from the tax base. Also in this case it is an innovation resulting from parliamentary confrontation. A fund has therefore been extended by 40 million for companies forced to close due to Covid in 2021. Finally, for 60 million, specific contributions will concern companies in the 'wedding', parties and ceremonies segments. Another 50 million will reach exhibition companies and logistics and set-up companies, while 100 million are the resources allocated for aid, always non-repayable, destined for collective catering. Contributions were also assigned, again at first reading, to the sector of tour operators, to cities of art and to port cities.

The main tax deadlines

rescheduled Montecitorio then rescheduled the main tax deadlines for the coming months for self-employed and professionals. Irpef, IRAP and VAT payments of taxpayers subject to the Isa indicators (and of those in the 'flat rate regime') are postponed to September 15, without surcharges (it is the so-called 'August without taxes'). The notification of the folders will resume on September 1, while the 2020 deadlines relating to the scrapping-ter and the 'balance and excerpt' are rescheduled between the end of July and the end of October (on November 30, the payment for the 2021 installments will start).

The government-majority agreement, reached following some findings on the coverage moved by the State General Accounting Office, has also sheltered the 'white year' of contributions for the self-employed. In particular, it is established that those who are entitled to the contribution exemption for 2021 will be able to benefit from it for the first two installments due on August 16, even in the absence of the Single Document of Contribution Regularity (Durc) 2020 '. And the stop also arrives for the Imu due this year by the owners of apartments with eviction suspended for Covid (together with the reimbursement of the installment paid in June). The Municipalities will, in turn, be compensated for the consequent missed collections.

Another substantial aid package will come in the form of tax bonuses, which will benefit, among others, the commercial activities that will equip themselves with pos (the tax credit on commissions will rise from 30 to 100%). This measure accompanies the suspension of the cashback operation. Other tax breaks are intended for employee training and for pharmaceutical and research companies involved in vaccines.

Ecobonus auto, incentives for those who will buy 'euro6' cars

The 'support bis' extends, among other things, the moratoriums on loans guaranteed by the State (but only on the principal amount) to 31 December. Amendments approved in the Chamber also intervene on the system of cooperative banks with assets under 8 billion, providing that they will be able to issue financing shares with patrimonial and administrative rights. The auto eco-bonus will arrive until the end of the year with a dowry of 350 million. The extension of the mechanism launched to encourage the spread of electric and hybrid vehicles also includes incentives from 750 to 2 thousand euros for those who will buy a used 'euro6', diesel or petrol, which costs less than 25 thousand euros, but scrapping a car with at least 10 years. On the car side, the amendment that provides for the establishment of the 'Italian Research Center for the Automotive ', based in Turin.

Alitalia, further loan of

100 million This provision also has a passage dedicated to the Alitalia affair, with a further loan of 100 million, which are added to the other 100 provided for by the work-tax bill (subsequently entered into the 'support bis') to deal with to requests for refunds. However it is expected that the income at the end of the special administration 'are primarily destined to satisfying prededuction of loans to the state, "in order to prevent' may determine new or increased burdens on public finances.

The Decree also includes rules on the gradual release of dismissals

The law decree also includes the rules on the gradual release of dismissals arranged with the work-tax law launched at the end of June and entrusted to this provision (the new rule grants, among other things, the possibility of using the free cig for the whole of 2021 in exchange for the companies' commitment not to fire) The speakers of the Chamber also intervened on the provisions relating to fixed-term contracts provided for by the Dl dignity, establishing in particular that until 30 September 2022 such contracts may have a duration of more than 12 months (but less than 24) in case of particular needs emerged. from collective bargaining. Furthermore, the permanent refinancing for employment centers charged to the Fund that feeds the citizenship income is stopped, again on the input of the Rgs.