(Finance) – Package for farmers – in the wake of the tractor protests -, measures to extend tax amnesties, tax shield for public administrators (despite the contrary opinion of the Court of Auditors) and criminal shield for doctors. And again, extension of first home benefits for young people and suspension of fines for anti-vaxers. These are the main measures contained in the Milleproroghe decree, became an omnibus decree after the profound transformation compared to the text approved by the Council of Ministers. In the afternoon, the Montecitorio Chamber gave the green light to the question of confidence posed by the government on the conversion into law of the Milleproroghe decree without modifications compared to the text issued by the commissions. The vote of confidence was approved with 174 votes in favor and 111 against. The examination of the agenda continues in the Chamber of the Chamber and resumed shortly before 8pm. At the end, the declarations of vote and the final vote on the Milleproroghe decree will take place. The text, which must be converted into law by 28 February 2024, will then be examined by the Senate.
They did not enter the decree extension of smart working for vulnerable public administration employees and not even further adjustments on superb building bonus, despite the requests of the ANCE. Bipartisan green light to extension of the VAT relief regime for the Third Sector, the increase to 10 million euros (from the current 8) of the resources for the psychologist bonus as well as the refinancing of 1 million euros to the Ebri Institute (European Brain Research Institute) founded by Rita Levi Montalcini.
Agricultural income tax – The agreed solution establishes for 2024 and 2025 the total Irpef exemption for agricultural incomes up to 10 thousand euros and introduces a 50% discount for those between 10 thousand and 15 thousand euros. Above this threshold the Irpef returns full. Overall cost, 350 million euros, resources that are drawn from the Tax Reform Fund. The package for farmers also includes the postponement to 30 June of the obligation to insure agricultural vehicles that do not circulate on the roads.
Folder scrapping – The extension of the deadlines for the payment of installments for the scrapping of tax bills has been approved. Taxpayers who have not paid the first and second installments of the scrapping fee, which expired on 31 October and 30 November 2023, can pay the amounts by 15 March 2024, without losing the benefits of the facilitated definition. The deadline for payment of the third installment is also postponed to 15 March 2024 (from 28 February). With the extension for payments, the tax authorities could recover at least part of the 5.4 billion that are missing on the basis of the acceptances of the facilitated definition which the taxpayers concerned did not follow up with the payments of the instalments.
Reopening of the deadlines for special repentance – Here comes the reopening of the terms for the special amendment, which can also be used for self-assessed taxes in the 2022 tax year. The amendment allows you to regularize errors or omissions made in the tax return by paying the amount due in a single payment by 31 March 2024, or in four equal installments with the first by the end of March. The other installments, on which 2% interest is calculated, expire on 30 June, 30 September and 20 December 2024.
Suspension of payment of fines for anti-vaxers – The six-month extension, from 30 June 2024 to 31 December 2024, of the suspension of payment of fines for anti-vaxers has been much discussed. “A slap in the face to those who paid the fine, who got vaccinated – shouted the opposition – and a slap in the face to the doctors who worked hard in those difficult days”.
Revenue shield – Among the new features for public administrators is the six-month extension of the ‘tax shield’ which thus reaches 31 December 2024. The shield limits liability for tax damage only to cases of fraud, excluding those due to gross negligence. Furthermore, the administrators (mayors, councillors, councillors) of the Municipalities over 15 thousand inhabitants will also be able to count in 2024 on the stop to the incompatibilities provided for by the Severino law for the assumption of positions in companies or bodies governed by private law controlled by the Public Administration.
Criminal shield for doctors – The criminal shield for doctors, introduced during the Covid state of emergency, has been extended. The law provides that the limitation of punishment to only cases of gross negligence that have led to death or personal injury due to negligence in the exercise of a healthcare profession applies until 31 December 2024. The same amendment specifies that “the conditions of work, the amount of human, material and financial resources actually available in relation to the number of cases to be treated and the organizational context”. Again for doctors, to address the serious shortage of personnel it has been decided that they will be able to remain at work up to 72 years of age. They will also be able to return to service, even if already retired, and remain at work until they reach the age of 72 but without being able to hold managerial positions.
First home benefits – In terms of incentives for purchasing a first home, the maximum guarantee of 80% has been extended to 31 December 2024 for some categories (young people under 36, young couples, single-parent households) and an ISEE income of under 40 thousand euros. Furthermore, the 2023 tax bonus reserved for under 36s is also recognized if only the preliminary contract was signed last year, as long as the deed is concluded by 2024.
Regions and local authorities – For the Regions, a reduction of 45 million euros is expected for 2024 and 2025 in the spending review. For local authorities, due to the increase in prices for electricity, gas and fuel, the possibility of carrying out mortgage renegotiation operations is also given in 2024.
Smartphone manufacturers – The milleproroghe decree also included a six-month postponement, from 15 February to 15 August, of the entry into force of the obligation, sanctioned by the Caivano decree, for manufacturers of smartphones and electronic communication devices to include in the packaging their products information about parental control software.
Taser to the municipal police – By approving an amendment by the League, the possibility of equipping the municipal police with a taser was extended to all municipalities, even those under 20 thousand inhabitants.
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