With the reform of the personal income tax approved in recent days (after a bitter confrontation in the Council of Ministers between political forces and government representatives), there was talk of the fact that the 100 euro bonus in the paycheck it would have been reabsorbed by the tax deductions. In fact, however, this does not seem to be the case, given that several members of the majority are trying to clarify in the eyes of taxpayers.
It should be remembered that the bonus was introduced in 2016 by the then premier Matteo Renzi. Initially it was equal to 80 euros for each beneficiary, then it was retouched up to the quota of 100 euros during the second executive chaired by Giuseppe Conte. But the Giallorossi government has done more, deciding to extend it to all incomes of less than 40 thousand euros.
Apparently, the personal income tax credit it will not be canceled as many believed. Although it has been incorporated by the new tax rate plan (on which the competent ministers are working in the framework of the tax reform), it seems that it will continue to be paid also in the 2022, this time in the form of a tax deduction.
The change of system and the words of Marattin
The first to speak on the subject was Luigi Marattin, deputy of Italia Viva and chairman of the Finance Committee of the Chamber. The Renziano parliamentarian said that “in addition to simplifying the system, transforming the bonus into a deduction would avoid creating rate jumps effective marginal “.
“Furthermore – these are his words – a bonus can always be canceled with a stroke of the pen”. He then added that “with a single structural deduction, being stuck in the tax system, this project is a bit more difficult ”. With the reform, therefore, “the formal transition from direct delivery tax deduction “.
The replacement of the personal income tax bonus would imply a considerable saving for the tax authorities, calculated around a figure equal to approximately 16 billion euros. These resources, according to the latest rumors, should increase the deductions from employee, even if the square has not yet been found.
The disbursement as a deduction and the unknowns for 2022
The Irpef credit will therefore be disbursed in the form of a deduction, but it is not yet possible to estimate what the actual impact of the will be tax reform for those who receive the bonus. The intention of the government, according to what we learn from the words of other parliamentarians, is that the reform of the deductions will benefit the medium-low ranges (after the remodeling of the past few days has been interpreted by many as a step towards medium-high incomes).
It should be emphasized that, in the meantime, it has been achieved the political agreement on income tax brackets of natural persons, which go down from 5 to 4, as well as the rates. The lowest income bracket, up to 15 thousand euros, remains unchanged at 23%, that 15-28 thousand drops from 27% to 25%, that 28-50 thousand goes from 38% to 35%, while over 50 thousand euros yearly you go directly to 43%. The 41% rate is therefore canceled.
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