(Finance) – With 98 votes in favour, 66 against and one abstention the Senate approved the confidence placed by the government on the decree with urgent fiscal measures, extensions of regulatory deadlines and economic interventions, so-called “omnibus”. The measure now passes to the House for second reading. After the approval of the Senate, the Chamber can only limit itself to a rapid examination to confirm the measures, otherwise the decree which expires on 8 October will lapse. Among them main innovations contained in the decree there is the Christmas bonus in the thirteenth month, the possibility of tax amnesty for the years from 2018 to 2022 for taxpayers who join the biennial agreement, rules against television piracy with the provision of imprisonment if the companies providing connection services do not report to the judicial authority, illicit behaviour, measures for local authorities.
The news approved they are part of an already complex structure, which ranges from greater resources for the single SEZ of the South, to the increase in the substitute tax on income produced abroad made by taxpayers who transfer their tax residence to Italy, the exemption from VAT for amateur sports clubs, to reduced VAT for ski schools, to measures for schools, to the increase of 200 million euros for 2024 in the Fund for national emergencies, to aid for the families of Vela di Scampia who have had to be evacuated due to the collapse last July.
Christmas Bonus – 100 euros net arrive in December with the thirteenth to one million low-income taxpayers. It was supposed to be the Befana bonus, then it was decided to bring it forward to December because the positive trend in revenue allowed coverage, consequently lightening the 2025 accounts. The bonus, according to the government amendment approved by the Senate Budget and Finance Commissions, it is payable to employees with an income of up to 28 thousand euros with a spouse and at least one dependent child or to single-parent households with dependent children (if the spouse has passed away or if the child has not been recognised). The bonus is configured as a deduction and is therefore only available to those who have fiscal capacity. A “handout” according to the opposition, intended for a few, which does not take into account the changed conditions of the ‘family’ and which is ‘eaten up’ in many cases by the increase in other costs for children such as those of school books. For the government and the majority it is a small but concrete help to families.
TV anti-piracy – The crackdown on TV piracy in football is underway to stem the phenomenon of the so-called “pezzotto”. The rule is contained in an amendment by Fi, supported by Claudio Lotito, which was approved. In essence, among other things, the obligation to join the anti-piracy platform created by Serie A also includes providers of alternative VPN and DNS services, wherever located. These services, by masking the IP of origin of the match streams, prevented the platform from blocking the broadcast. Another amendment also by Fi, approved by the Commissions, provides for the obligation for network service providers who become aware of criminally relevant conduct to report it to the judicial authority. If the report is not made, the person responsible will be imprisoned for up to one year. This provision is strongly contested by the companies involved who consider it unworkable. In a statement, Asstel underlined the need for a “systemic and collaborative approach”.
Agreed with amnesty – Taxpayers who join the biennial tax agreement, by 31 October 2024, can avail themselves of the amendment to comply with the tax authorities, with advantageous methods, for the previous years, from 2018 to 2022. The measure was introduced in the decree with a majority amendment. With the repentance, taxpayers pay a tax in lieu of income taxes and additional taxes, taking advantage of both facilitated calculation methods and reduced rates, depending on their reliability indices. In practice, the more reliable they are, the less they pay. The payment of the substitute tax is made in a single payment by 31 March 2025, or in monthly instalments, up to a maximum of 24 installments of the same amount. For the Covid years (to remedy which a further 30% discount is foreseen) there is a regulatory gap to be remedied due to the fact that ISAs were suspended in many cases. He would then come and send the calculation basis. The president of the Finance Commission, Massimo Garavagliaexplained that the problem can be resolved administratively. For subjects who join the agreement and take advantage of the option of repentance, the deadlines for assessment are extended to 31 December 2027. For taxpayers who instead join the agreement without taking advantage of the repentance, the deadlines for the assessment in deadline of 31 December 2024 are extended to 31 December 2025. There is also a crackdown on taxpayers who do not join the agreement. In fact, the same amendment provides that if a penalty is imposed for the tax periods covered by the agreement, the threshold for additional sanctions is reduced by 50%.
Pnrr resources to local authorities – Towards simpler and faster procedures for the provision of resources by the central administrations to the implementing bodies for the financing of the Pnrr works. The rule, taking into account the operational needs expressed during the implementation of the Plan by the implementing bodies, which are often the local administrations, and without prejudice to the regulation of advances, establishes that the central Administrations in charge of the projects ensure the transfer of the financial resources, up to the cumulative limit of 90% of the cost of the intervention, within 30 days from the date of receipt of the requests.
Recruitments in local authorities – An amendment approved with a bipartisan vote, first signatory Guido Liris (FdI)which aims to reduce the time required to bring new municipal secretaries into service. The green light is also given to another law which unlocks the hiring of technicians to strengthen the spending capacity of municipalities within the scope of the Pnrr projects.
Psychologist bonus – The 2024 allocation is increased by 2 million euros, thus rising from 10 to 12 million. The amendment originally presented by the Democratic Party was voted unanimously by the Commissions. The bonus has been highly requested: over 400 thousand applications have been received by the INPS and at the moment those satisfied have been around 3 thousand, less than 1%.
Ircss Saint Lucia – The law arrives to save the structure dedicated to high-specialty hospital neurorehabilitation and neuroscience research, now in financial crisis. The decree provides for the allocation of 11 million euros to Santa Lucia to deal with the emergency. Furthermore, as part of the acquisition envisaged by the extraordinary administration procedure, the right of pre-emption is granted to the Enea Tech and Biomedical Foundation, which will constitute a non-profit entity participated by the Region.
Waste in Sicily – To accelerate the implementation of the Pnrr works in the waste sector on the island and for the completion of the integrated waste plant network with the two waste-to-energy plants, the powers of the extraordinary commissioner (the president of the Region Renato Schifani) are strengthened, aligning them with those of the extraordinary commissioner for waste management in Rome.