In the manoeuvre, the stop to old folders under 1,000 euros was immediately stopped. Exemptions of mini-payments with the Pos, sanctions suspended. The flat rate tax at 15% for the self-employed rises from 65 to 85 thousand euros. But with a stake. 400 million for Milan-Cortina. Excise duty on cigarettes rises, 36 euros per 1000. Car seats for children are also taxed at 5%
Taxation, pensions, energy: the text of the maneuver arrives. The measures, in a draft of the text defined by the CDM which shows the date of November 23, are contained in 136 articles structured in 15 chapters and 70 pages.
New exemptions are arriving from the obligation to allow small payments, under 30 euros, even with cards and debit cards: according to the provisions of the draft maneuver approved in the CDM, the Ministry of Enterprise and Made in Italy will establish by June (180 days) the “exclusion criteria in order to guarantee the proportionality of the sanction and to ensure the economy of the transactions in relation to their costs”. In the meantime, “procedures and deadlines for the adoption of sanctions are suspended”.
Shoot on January 31 next yearcancellation of tax bills up to 1,000 euros relating to the years 2010-2015. But the stop will be immediate, with the entry into force of the Budget law. One of the articles in the draft of the maneuver provides for it.
There are ten different methods of regularization provided for by the maneuver for the so-called ‘fiscal truce’. This is what emerges from the draft of the text. There are: 1) the simplified definition of the automated checks of the declarations; 2) the regularization of formal irregularities; 3) the special repentance of tax violations; 4) the facilitated definition of the assessment procedures; 5-6) the facilitated definition and facilitated conciliation of tax disputes; 7) the waiver of judgments in cassation; 8) unpaid installments; 9) removal of files under 1000 euros; 10) definition of the roles entrusted to the collection from 2000 to June 2022
Two billion more in 2023 and the same in 2024 to finance health care. This can be read in the draft of the maneuver which establishes 1.4 billion for next year to cover the higher costs caused by the increase in the prices of energy sources. 650 million are then allocated, in 2023, to be allocated to the purchase of vaccines and anti-Covid drugs.
Car seats for children, as well as nappies and baby food, will also be taxed at 5%.
The two-point cut in the tax wedge will last for one year, for the whole of 2023, and will be increased to 3% for those who receive a salary, of thirteen months, not exceeding 1,538 euros, increased, for the month of December, by the thirteenth installment. The draft of the maneuver provides for it which establishes that it does not impact on the accounts for the future pension: “Taking into account the exceptional nature of the measure referred to in the first period – it is written – the rate for calculating pension benefits remains unchanged”.
The review of the pension indexation mechanism, including the minimums, will be in force for the two-year period 2023-2024. The maneuver provides for a system divided into six bands. They range from the 100% revaluation of pension benefits equal to or lower than four times the minimum up to the 35% revaluation of pension benefits above ten times the minimum benefit. However, in order to combat inflation again in the next two years, the lowest checks have increased further on a monthly basis (1.5 percentage points for the year 2023 and 2.7 points for 2024).
A fund is set up at the Mef, with an endowment of 500 million euros for the year 2023, destined the purchase of basic foodstuffs “of subjects with an ISEE not exceeding 15,000 euros, to be used through the use of a special enabling system”. The maneuver foresees it. Within 60 days from the date of entry into force of the provision, it is envisaged that the criteria for identifying the beneficiaries of the benefit will be established, taking into account age, pension benefits and other forms of subsidies. It is the norm of the social card
It is cut by 400 million euros the increase from 1.3 billion – introduced in May – to the fund to deal with the increase in the cost of raw materials in the awarding of public works, and intended for the interventions of the Pnrr for complementary investments. As stated in the draft, the increase to the fund (of a total of 7.5 billion until 2026) is reduced to 900 million: it is unchanged in the installments for 2022 (180 million), 2023 (240) and 2027 (235), but drops from 245 to 125 million for 2024, from 195 to 55 for 2025 and 205 to 65 for 2026.
Stop adjusting the fines to the Istat variation for the next two years. The measure is contained in the draft of the manoeuvre. “In consideration of the exceptional nature of the economic situation – reads the text – starting from the date of entry into force of this law, for the years 2023 and 2024, the biennial update of the pecuniary administrative sanctions is suspended in an amount equal to the entire variation, ascertained by Istat.
The flat rate tax at 15% for the self-employed rises from 65 to 85 thousand euros. But with a stake: it also jumps during the year, retroactively, if the taxpayer exceeds 100,000 euros in revenues or fees.
Maneuver, Renzi: ‘It’s neither meat nor fish: improve it in Parliament’
The excise duty on cigarettes rises. According to a draft, which shows today’s date, of the text of the maneuver defined by the CDM, that part of the excise duty defined as a “fixed amount per unit of product” rises: in 2023 it will be 36 euros for 1,000 cigarettes – in practice just over 70 average cents for a pack of 20 cigarettes – for the year 2024 it will be 36.50 euros and, starting from the year 2025, it will be 37 euros for 1,000 cigarettes.
Less tax on tipping waiters: the amount, which constitutes taxable income, will now be taxed with a 5% tax which replaces the Irpef and the local income surtaxes. This is foreseen by one of the articles of the maneuver contained in the draft defined by the CDM. The reduced levy, which must be withheld by the employer, is applied for a quota not exceeding 25% of the annual income and for a maximum of 50 thousand euros.
A 25 million euro food sovereignty fund for 2023, and the same for each of the following three years: the maneuver provides for it, as stated in a draft of the text approved on Monday by the Council of Ministers. The measure aims to “strengthen the national agricultural and agri-food system, also through interventions aimed at protecting and enhancing quality Italian food, reducing production costs for agricultural businesses, supporting agricultural supply chains, managing crisis market ensuring the security of stocks and food supplies”.
With the maneuver comes a boost to the investments for Milan-Cortina: as stated in the draft, 400 million euros are allocated for the implementation of the overall plan of the works relating to the 2026 Winter Olympics. There are 120 million for 2024, 140 million for 2025 and 140 million for 2026.
A 10% increase in the funds allocated to local authorities financed with the Pnrr in relation to the tenders for public works launched from 1 January 2023 to 31 December 2023: this is what the maneuver provides for, according to the draft text approved by the CDM. The measure aims to “cope with the increase in the cost of materials”. The draft does not yet contain the specific figures for the increase in the Fund for the start-up of non-deferrable works, used to cover.
For activities connected with the Italian presidency of the G7, the expenditure of 5 million is authorized for 202340 million for 2024 and 1 million for 2025″. “By decree of the President of the Council of Ministers, in agreement with the Ministers of Foreign Affairs and International Cooperation and of Economy and Finance, is established at the Presidency of the Council of Ministers the delegation for the Italian presidency of the G7, for the carrying out of the activities” to be “completed no later than 31 December 2025”.
To “ensure the most effective execution of the expulsion decrees of foreigners”, the Ministry of the Interior is authorized to expand the network of detention centers for repatriation. The maneuver provides for it, as stated in a draft of the text approved by the Council of Ministers. To this end, “the resources entered in the Ministry’s estimates” are “increased by 5,397,360 euros for the year 2023, by 14,392,960 euros for the year 2024, by 16,192,080 euros for the year 2025. For “additional management costs”, the provisions increased by 260,544 euros for 2023, by 1,730,352 euros for 2024 and by 4,072,643 for 2025.
A substitute tax of 14% is applied to activities with cryptocurrency. The novelty, in force since 1 January 2023, one of the innovations introduced by the maneuver, as stated in the draft. Until now, as a practice, the Revenue Agency has equated virtual currencies to foreign ones, subjecting conversions to a 26% tax.