Approved to Senate the maxi amendment on Budget law, the first financial maneuver of the government led by Mario Draghi. The provision now passes to the Chamber for the definitive go-ahead which will arrive by the end of the year.
Personal income tax, bills, tax bills, funds, bonuses and super bonuses: let’s see what the 2022 maneuver provides.
There will be more time, up to six months, to pay, without interest on late payments and penalties, the bills notified from January 1st to March 31st 2022.
The Superbonus on single-family homes is guaranteed for the whole of 2022 by deleting the previous references to Isee roofs, to limitations to the main residence and to Cila communication terms. The 30% work progress restriction remains as at 30 June 2022. The Superbonus for photovoltaic systems has been extended and a subsidy has been introduced for the removal of architectural barriers. The costs of the new sworn certificates are included in the perimeter of the various building bonuses and it is foreseen that the anti-fraud decree does not apply to interventions in free construction under 10 thousand euros. The benefits of the Superbonus also become accessible for homes connected to district heating. Superbonus 110% extended until 2025 also for interventions in municipalities affected by seismic events. The 110% deduction is extended to expenses incurred by 31 December 2025.
Mobile bonuses Green light to raise the deductible spending ceiling of the mobile bonus from 5,000 to 10,000 euros. The concession for the purchase and installation of water filtering systems has been renewed for another year. 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 homes.
Change the system of taxation. In the field 8 billion for the tax cut. 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. 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.
Irap for self-employed and professionals
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.
Additional regional and municipal
The regional and municipal surcharges on the 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 of up to € 35,000 (€ 2,692 gross per month) will be eligible for a discount on social security contributions of 0.8 percentage points. Apprenticeship contributions. Green light to 100% contribution relief in favor of micro enterprises for first level apprenticeship contracts for young people under 25.
VAT for the third sector
The entry into force of the VAT regime for the third sector and the entertainment world has been postponed for two years, until 2024. The tax decree had provided for the stop to the exemption.
Green light to the anti-relocation rules of companies that apply to employers with at least 250 employees. If these decide to proceed with the closure of an office, with at least 50 layoffs, they must, at least 90 days before, communicate in writing the start of the procedure to the unions, the regions concerned, the ministries of Labor and Economic Development and Anpal. . The company will then have to develop a plan to limit the effects of the closure on workers. In the absence of presentation of the plan, sanctions are envisaged.
Income of freedom and gender equality
The resources for rights and equal opportunities, the so-called freedom income, have been increased by 5 million. € 3 million for the fund for training activities preparatory to obtaining gender equality certification.
Internships and part-time jobs
The squeeze against false internships arrives, with fines, up to 6 thousand euros, for those who do not pay the allowance provided for trainees. partial cyclic vertical. A Fund of 60 million euros (30 million for 2022 and 30 for 2023) is established in the forecast of the Ministry of Labor.
Stop the tax on coffee tables
The payment of the Tosap-Cosap, the tax for the occupation of public land, for the owners of bars and restaurants and also for street traders, has been suspended until 31 March 2022.
A solidarity fund arrives, with a total endowment of ten million euros, in favor of the owners of illegally occupied properties. Green light also for the 25 million euro fund for the two-year period 2022/23 to combat nutrition and dietary disorders. Eating disorders will become part of the Lea (Essential Levels of Assistance) in a specific area and no longer included in mental health. The fund for the care of people with autism spectrum disorder is refinanced. The amount allocated is 27 million euros. There is also a 150 million fund for 2022 to support economic operators in the tourism, entertainment and automotive sectors affected by the pandemic.
Equity shares in the Bank of Italy
The ceiling of the shares in the capital of the Bank of Italy rises from 3% to 5%. Provided that no voting rights and any other economic and patrimonial rights are due for the shares held in excess.
The Patent box discipline contained in the tax decree has been rewritten. 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 200 million about to go to school. 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 intended (dedication to teaching and promotion of the school community) are eliminated. A further 20 million euros were then assigned to equal preschools. And 120 million are allocated over three years for psychological support services to combat the forms of malaise generated by the pandemic. 3 million have arrived from 2022 to recognize the disadvantaged home allowance for school staff who work in the so-called minor islands.
Municipalities in financial distress
For the years 2022-2042, the municipalities located in the capital of a metropolitan city with a per capita deficit exceeding € 700 are granted a total contribution of € 2.67 billion.
Approximately 1.5 billion euros have been allocated for the Jubilee in total, from 2022 to 2026, the company “Giubileo 2025” controlled by the Mef is established and an extraordinary commissioner appointed for the preparation of the event.
Covid extraordinary commissioner
Finally, 50 million euros 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 forest and urban fires last summer in the regions of Calabria, Molise, Sardinia and Sicily.
Party reporting transparency commission
New resources arrive for the functioning of the Statute Guarantee Commission and for the transparency and control of the statements of political parties. A total expenditure of 60,000 euros is authorized from 2022 to be shared equally to supplement the funding of each Chamber.
Stop fur farming
Stop animal breeding to get fur. They will have to be decommissioned by June 2022 and a fund of 3 million will be created to compensate farmers. There are also 2 million for the prevention of stray animals and 8 million for animal shelters in municipalities in a state of predissesto or financial distress.
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