(Finance) – The Maneuver construction site is openwaiting for package of government amendments, which will be presented tomorrow, Friday at the latest, and which were finalized at the last majority summit. Based on previews, there should be the mini-Ires (or “reward” Ires), the reduction of the tax on cryptocurrencies, the flat tax on nurses’ overtime and the unblocking of turnover for safety and local authorities.
Among the most awaited measures is the “reward” IRESwhich consists of a Ires cut from 24% to 20% for companies that invest and protect employment. The tax advantage will benefit companies that will renounce the redundancy fund for the years 2024 and 2025 or that will have an average number of employees in 2025 or lower than the previous three years or that will increase employment by 1% and to companies that will reinvest profits , keeping 80% of profits in the company, with a minimum reinvestment of 30% in Transition 4.0 or 5.0 capital goods. The financing resources of 400 million euros will come from a contribution to banks and insurance companies.
The threshold for the application of the 15% flat tax rises on employees and pensioners with VAT number, from 30 thousand to 35 thousand euros. Also in favor of SMEs, a 50% cut in the minimum contribution for the new ones artisans and traders.
Confirmed instead government’s step back on the Web taxthe digital services tax, which will only apply to companies with a total turnover of over 750 million euros and not to small online publishers.
Reverse gear also on cryptocurrency tax, which will remain at 26% in 2025 and it will not rise to 42% as previously announced, although it could undergo a upward adjustment to 30% in 2026.
Among the most awaited measures, given the crisis that has hit the sector, there is the increase in the automotive fund with the use of residual appropriations and contributions from the PNRR.
No turnover block for the employees of Regions, Municipalities and Provincesnor for security sector personnel and researchers.
For the healthcare personnelone arrives 5% flat tax on nurses’ overtime of the SSN and a contribution of 500 euros per month, partly fixed and partly variable in favor of non-medical health specialists, such as dentists, psychologists and veterinarians.