From the extension of the holiday tax credit to incomes of up to € 50 thousand to the abolition of the first installment of the IMU, from the new criteria for the provision of emergency income to the stop for the public land tax for bars and restaurants, up to the stabilization of university professors. These are the first rumors that emerge from the draft of the revival law decree with which Giuseppe Conte promised to restart Italy.
The key day that should have given the green light to the dl starts uphill and ends even worse, given that the Cabinet to launch the text it will probably be held tomorrow. There is still nothing confirmed, even if the first hypothetical indications on the content of the monstre decree have emerged (indications that however could undergo further changes).
Companies and public operation
On the business front, companies with a volume of revenues of between 5 million and 250 million, and self-employed workers, with a corresponding volume of remuneration, are not required to pay the balance of theIRAP due for 2019 or for the first installment, equal to 40%, of the IRAP advance due for 2020. The obligation to pay advances for the 2019 tax period remains valid.
Via la Tosap on the larger areas used by public enterprises, owners or applicants for public land concessions to ensure the social distancing determined by the Covid-19 emergency. From 1st November 2020 the standard will automatically expire unless extended.
Stop tax on public land bars and restaurants
Until 31 October 2020 the temporary installation on streets, squares, streets and other public urban open spaces, of artistic and historical interest of easily removable structures, such as dehors, elements of urban furniture, equipment, platforms, tables, seats and umbrellas not will be subordinate to authorization.
During the period in question, however, the provisions that regulate concession and authorization for the use of the surfaces.
New funds for layoffs
An additional appropriation of 5.6 billion euros to finance the layoff if the effects on employment of the Covid emergency were to continue. The budget for 2020 is € 5,693.7 million. This figure – reads in the draft – is ”corresponding to a higher expenditure in terms of net indebtedness of public administrations equal to 3,723.9 million euros“.
School and education
Gaetano Manfredi, Minister of University and Research, illustrated other provisions: ‘‘President Conte has shown a unique sensitivity towards the world of University and Research, which today more than ever must be supported in the light of the battle we are waging against Covid 19. The government is working to include an equal figure in the relaunch dl about 1.4 billion euros. Useful resources to strengthen the university system, reduce fees and increase scholarships for students, assign another 4,000 researcher positions in addition to the 1600 already approved, invest in a large national research program, which represents a great opportunity for our talents, in Italy and abroad, ready to make a contribution to the restart of the country“.
Holiday tax credit for incomes up to 50 thousand euros
On the holiday front the norm that provides for a tax credit for holidays changes, the same one contested by Italia Viva. In the latest draft of the relaunch decree, a credit in favor of families with Isee not exceeding is recognized 50 thousand euros, usable, from 1 July to 31 December 2020, for the payment of services offered nationally by tourist accommodation businesses and bed & breakfasts that carry out tourist accommodation activities in possession of the qualifications prescribed by national and regional legislation.
The credit cited is usable by only one member per family, and is attributed to the extent of 500 euros for each family. The credit measure is 300 euros for families made up of two people and 150 euros for families made up of one person. In the latest version of the standard, the credit can only be used to the extent of 80 percent, in agreement with the supplier from whom the services are used, in the form of a discount on the amount due and for 20 percent in the form of a deduction tax.
Abolition of the first installment of the Imu
Payment of the first installment of theiMU, State-share and Municipality-share expiring on June 16, for hotels and pensions, provided that the owners of the same are also managers of the activities carried out. The standard also provides the same facility for beach, maritime, lake and river establishments.
Masks: no maximum price
Removed from the decree the rule that required manufacturers to indicate the maximum recommended selling price of masks and other personal protective equipment.
Support for access to rental housing
Chapter housing. In addition, € 200 million are foreseen for 2020 for the National Fund to support access to homes for rent ”in order to mitigate the economic effects deriving from the spread of the contagion from Covid-19“.
Foreclosures suspended on pensions and payslips
Suspended i foreclosures of the collection agent on pensions and payslips. Going into detail, until 31 August 2020 the obligations related to foreclosures are suspended before the date of entry into force of the decree by the agent of the collection of amounts from salary, wages, other indemnities, including those due due to dismissal, as well as to pension entitlement, allowances for retirement, or retirement benefits.
Until the same date of August 31, 2020, these sums are not subject to the restriction of unavailability and the third attachment makes them accessible to the enforced debtor, even in the presence of an assignment already ordered by a judgment of the execution judge. As of September 1, 2020, the effects of Suspension the obligations imposed by the law on the attached third party resume, as well as those deriving from assignment measures previously issued.
1 billion for emergency income
The part of the dl regarding the supply of the emergency income, for the purpose of which an expenditure limit of 954.6 million euros for the year 2020 is authorized to be entered in a specific chapter of the estimates of the Ministry of Labor and Social Policies called the Emergency Income Fund.
Each share of the emergency income, then, is ”determined in an amount equal to 400 euro, multiplied by the corresponding parameter of the equivalence scale up to a maximum of 2, corresponding to 800 euro, or up to a maximum of 2.1 in the event that members of the household are present in conditions of severe disability or non-self-sufficiency as defined for Isee purposes“. The text also states that”emergency income applications are submitted by the end of June 2020 and the benefit is paid in two installments“.
Stop VAT and excise clauses
The provisions in question – reads the decree – intend to permanently suppress the so-called ”safeguard clauses which, starting from January 1, 2021, provide for automatic increases in rates of value added tax and excise duty rates on certain fuel products”.
Postal voucher contracts also by telephone
The draft also includes a provision that allows, on a temporary basis, the signing of placement contracts for Postal savings bonds also dematerialized by telephone.
The provision is intended to allow theaccess to these postal savings products to the population with a low propensity to use digital telematic channels or who do not have these channels at all, as well as to guarantee the prevention of the spread of the Covid-19 virus.
150 million for children’s summer camps
An integration of the Fund for family policies for the amount of € 150 million is expected for 2020, to be paid to the Municipalities for the strengthening, also in collaboration with private institutions, of the summer centres daytime, territorial socio-educational services and centers with educational and recreational functions, during the summer, for girls and boys aged between 3 and 14 years.
The allocation it is also aimed at combating educational poverty, financing projects during the emergency period and for when it will be completed and the lockdown gradually suspended to make up for lost time in terms of educational and cultural offerings, the report reads.
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