More time to pay or take advantage of the legal benefits before returning to normal anti-Covid: whether it concerns installments of tax bills o di secured loans for small businesses or for first home subsidies. This is the common denominator of a series of amendments to the Milleproroghe decree approved in the Chamber. The traditional year-end provision that contains a long series of postponements of the law will be subjected to a vote of confidence today, as requested by the Draghi government.
THE LOCKDOWN
The corrective measures introduced in the commission are many. On the subject of tax bills, the changes concern expired installments. Following the explosion of Covid and the first lockdown, the then Conte government had suspended the payment terms for files and executive assessments. In practice, all collection had been frozen and the position of those who, even before the watershed date (8 March 2020 or 21 February for the taxpayers of Lombardy and Veneto, then in the red zone), had forfeited the benefit. of the installment due to not respecting the required deadlines.
With a subsequent provision, these people were given the opportunity to be readmitted to the deferred payment, making a request by 31 December 2021. Since this deadline has now expired, the Milleproroghe, revised by the Chamber, intervenes again allowing to present the new application for installment by on April 30. But be careful: for this last call the conditions will be slightly less favorable: the so-called “long forfeiture” will not be triggered, that is the criterion for which the benefit is lost after the failure to pay ten installments, even if not consecutive: the forfeiture will instead take effect later five unpaid installments.
The logic, to give more time, is the same also in terms of loans of up to 30 thousand euros to small businesses: those introduced in the spring of two years ago, with a public guarantee first of 100, then of 90 and now of 80 percent . A possibility that concerned (and concerns) small and medium-sized enterprises, natural persons carrying out business activities, professionals and a series of other economic subjects. The formula provides for a deadline for the start of the repayment of the capital, not earlier than 24 months from the disbursement; previously only interest is paid. The novelty developed at Montecitorio is that – for repayments starting in 2022 – it will be possible to extend the term by six months, at the request of those who received the loan and with the agreement between the parties.
THE TAX
Finally, the first home benefits. Also in this case it was the pandemic emergency that suggested suspending the one-year deadline set for selling the house after having exploited – for the purchase of another – the benefit of the reduced registration tax and any assignment of a tax credit on the difference in amount. The frozen deadline was supposed to start running again from January 1st, but now the suspension is extended to March 31st.
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