Maneuver, agreement on Superbonus reached

• Maneuver, omnibus amendment arrives: from the Irpef cut to the TV bonus

• Maneuver, Landini: benefits go to those who have more

• Maneuver, there is no agreement: skip the solidarity contribution for the expensive bills

• Confindustria, Bonomi: "The MEF leaves the parties 8 billion on the maneuver"

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December 19, 2021 Bilateral meetings between the government and party representatives are staged at the Ministry of Economy to complete the work of reformulating and defining the coverage of the parliamentary amendments.

Among the main topics to be closed before the start of the voting in the committee, scheduled for tomorrow, the changes to the Superbonus, the reduction of the contribution requirements for access to the social Ape for construction workers, the Tosap exemptions and the enhancement of the mobile bonus . The texts should arrive by tomorrow morning to allow the Senate Budget Committee to begin voting in the session convened in the afternoon after the session of the Chamber on the delegation bill on disability.

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the maneuver should continue indefinitely until Tuesday morning. The technical work will then begin for the coordination of the texts and for the drafting of the maxi-amendment on which the question of trust will be posed on Thursday.

The agreement on the Superbonus has been found: the Isee ceiling of 25,000 euros envisaged for single-family villas will be canceled. According to what is learned, the majority has found an agreement with the government to overcome the stake, while the constraint of 30% of works completed by June 30 would remain. The agreement reached will be contained in a reformulated amendment to the budget law, which is being examined by the Senate Budget Committee.

We are moving towards an extension of only three months in 2022 for the exemption of the Tosap-Cosap, the tax on tables that restaurants and bars pay for the occupation of public land. According to what is learned, this is one of the changes to the maneuver agreed between the government and the majority. Numerous parliamentary proposals called for a six-month suspension of the tax.

The threshold of contributions for construction workers decreases from 36 to 32 in order to be able to access the Social Ape, the pension advance, at the age of 63. According to what is learned, this is one of the changes to the maneuver agreed between the government and the majority. The Technical Commission on Heavy Work, chaired by Cesare Damiamo, has asked to lower the contribution threshold from 36 to 30 years and this proposal is supported by numerous amendments reported by the parties. But in the end, the government decided not to lower that threshold beyond the age of 32.

The spending ceiling on the basis of which the 50% deduction for the furniture and appliance bonus is calculated rises from 5 thousand to 10 thousand euros: it is one of the measures on which the majority and the government would have found an agreement in view of the votes on the maneuver . The bonus relates to furniture or household appliances for furnishing properties undergoing renovation. 

The rates go from five to four and will be 23% for incomes up to 15,000 euros, 25% for incomes between 15,000 and 28,000 euros, 35% between 28,000 and 50,000 euros and 43% over 50,000 euros. As regards the deductions for income from employment, however, it is envisaged that for income up to € 15,000, the amount of the deduction is not less than € 690 or, if for a fixed term, no less than € 1,380.

For incomes up to 15 thousand euros, the Renzi bonus of 100 euros remains, which remains, at least in part, even up to 28 thousand euros to avoid anyone losing out with the mix of new personal income tax, deductions and absorption of the bonus.

The farewell to IRAP will concern 835,000 self-employed and professionals with VAT number, equal to 41.2% of the total audience (approximately 2 million), and will have an estimated cost of just over a billion in 2022 and 1.2 billion from 2023.

The regional and municipal additional taxes on personal income tax are postponed to March. The deadline envisaged up to now was set at 31 December 2021 and the amendment will make it possible to adapt the regional and autonomous provinces legislation to the changes in the matter of personal income tax provided for by the budget law.

As an exception, for the pay periods from January 1st to December 31st 2022, employees with low incomes (up to € 2,692 gross per month) will be able to benefit from a discount on social security contributions of 0.8 percentage points.

Those who are unable to pay their electricity and gas bills in the first four months of 2022 will be able to pay the amounts in installments for a period not exceeding 10 months, without the application of interest. The Arera will therefore have to define, within the limit of 1 billion, the application rules and will provide indications to the Fund for energy and environmental services for the application of the standard. An additional 1.8 billion euros are allocated to contain the effects of price increases in the electricity sector in the first quarter of 2022. Furthermore, again for the first quarter of 2022, the rates relating to general system charges for the gas sector are expected to be reduced to 480 million. And finally,912 million will be used to enhance the social bonus (the discount on the bill for economically disadvantaged families or in serious health conditions) in order to compensate for the new incoming increases.

Refinanced with a further 68 million euros for the TV and decoder bonus for 2022. In addition, pensioners over 70 who are entitled to the bonus, with a pension of less than 20,000 euros, will be able to receive TV and decoders directly in their home.

The compromise reached in the government provides that if a company is in default with respect to the site restructuring plan it will be called to pay the contribution foreseen for the financing of the Aspi, now Naspi, in double measure. If, on the other hand, it is not in default but the agreement with the government and unions on the rescue fades with consequent redundancies, the contribution is multiplied by 1.5 times. The expected contribution is equal to 41% of Naspi's monthly ceiling for twelve months of company seniority in the last three years.

There is also a 150 million fund for 2022 to support economic operators in the tourism, entertainment and automotive sectors, affected by the pandemic.

The government amendment rewrites the Patent box discipline contained in the tax decree. The law provides that the incentive goes from 90% to 110%, excluding trademarks from the scope of eligible assets and therefore limiting the scope of the law to patents or legally protected assets. Furthermore, the ban on accumulation between the Patent box and the tax credit for research and development is eliminated and the transitional regime is redesigned.

Another 180 million for the school is also on the way. One hundred million euros will be used for the extension of the temporary appointments of the Ata staff of the school linked to the Covid emergency. The law allows covering approximately 7,800 fixed-term contracts in the period from January to June 2022. And the Fund for the enhancement of teaching staff will rise to 300 million euros by 2022, with the allocation of a further 60 million. Furthermore, the clarifications regarding the purposes for which the resources are destined are eliminated ('dedication to teaching and promotion of the school community'). A further 20 million euros were then assigned to equal preschools on the basis of criteria identified by a specific decree of the Ministry of Education to be adopted within 30 days from the entry into force of the law. 

The rule arrives to stabilize the more than 4,800 honorary magistrates in service and thus respond to requests from the European Commission which has initiated the infringement procedure against Italy. The robes can be confirmed indefinitely on request until the age of seventies is reached and therefore until the retirement age is reached. Stabilization is subject to passing an assessment procedure, with an oral interview, and entails the waiver of any further claim for compensation, without prejudice to the right to end-of-service indemnity in the event of failure to confirm. The law also allows immediate activation of the recruitment procedures for 700 new units in 2022 (without charges in the year considered the initial free internship period), up to a total of 2.200 in 2032, in compliance with the maximum staffing limit of 6,000 units.

Approximately 1.5 billion euros in total have been allocated for the Jubilee, the company "Giubileo 2025" controlled by the Mef is established and an extraordinary commissioner is appointed for the preparation of the event. 

Finally, 50 million euros will arrive for the interventions under the responsibility of the extraordinary Commissioner for the Covid emergency for 2022.

Another 40 million will be used to deal with the damage suffered by public and private assets and by economic and productive activities following the serious fires forest and urban areas of last summer in the regions of Calabria, Molise, Sardinia and Sicily.

New resources arrive for the functioning of the Statute Guarantee Commission and for the transparency and control of the accounts of political parties.

A total expenditure of 60,000 euros from 2022 is authorized, to be shared equally to supplement the funding of each Chamber.