The provision must be definitively approved by 31 December to avoid the provisional exercise
After the green light from the House for the 2023 maneuver with 197 yes and 129 no, which arrived after a night marathon, the text of the budget law passes today to the Senate. The provision must be definitively approved by 31 December to avoid the provisional exercise. Provided for in Article 81 of the Constitution, it constitutes an exception to the natural course of the budget session. The main effect of the provisional exercise is represented by the stringent constraints on public spending. Timescales are therefore very tight.
“Fratelli d’Italia and the centre-right will approve the budget law on schedule,” Lucio Malan, leader of the Fratelli d’Italia group in the Senate, assured yesterday. “Despite the difficult situation we have found, the short time and limited resources there are important interventions in favor of families, the weakest categories and businesses. In just two months the government dictates a turning point”, he added.
Within the 2023 maneuver there are measures against expensive energy, the taxman, the tax wedge, justice and autonomy, a fiscal truce. Funds for sport and tightening on Citizenship Income.
FISCO – The number of professionals and VAT numbers benefiting from the 15% flat-rate regime is expanding: in fact, the threshold of revenues or fees to be entitled to the subsidy rises from 65,000 to 85,000 euros. In addition, up to 100 thousand euros is applied flat tax incremental of 15% on the difference between the increase and the highest income of the last three years. The Budget Law confirms the 2% contribution cut for incomes up to 35,000 euros and widens the scope for cutting the tax wedge to 3%, extending it to incomes up to 25,000 euros from the previous 20,000. Furthermore, the work package also includes the extension from 6,000 to 8,000 euros of the ceiling for de-contributions for young people, recipients of Rdc and fragile women.
WORK- The squeeze is coming Basic income: the maneuver establishes that he will lose the benefit if the first job offer is refused, even if this is not considered ‘fair’. With the amendment, on the other hand, the first proposal can be located in any location on the national territory or it may not be compatible with one’s abilities, but if not accepted it will lead to the end of the perception of the citizen’s income. Another novelty on the Rdc is that starting from 1 January 2023, the provision of basic income to young people between 18 and 29 will be conditional on the completion of the compulsory schooling process. News coming also on smart working: until 31 March 2023, the smart working regime for fragile workers is also extended, both in the public and private sectors. Parents of children under 14 are excluded.
PENSIONS – Minimum pensions raised to 600 euros in 2023 for over 75s. The automatic revaluation is instead reviewed for two years, rising from 80 to 85% for checks between 4 and 5 times the minimum, while for higher checks there will be a reduction of the percentage of the bracket. In detail, the indexation goes from 55 to 53% for pensions between 5 and 6 times the minimum, from 50 to 47% between 6 and 8 times the minimum, from 40 to 37% from 8 to 10, from 35 to 32% in checks exceeding 10 times the minimum. Option Woman: female workers will therefore be able to retire early at the age of 60 only if they are caregivers, at least 74% disabled or laid-off or employees of companies with an open crisis table.
HOME – The deadline for presenting the Cilas and being able to use the tax has been extended to 31 December superbonus 110% on building renovations. The maneuver also introduces a deduction from the gross tax for Irpef purposes of 50% of the amount paid for the payment of VAT in relation to the purchase by 31 December 2023 of residential property units of energy class A or B On the side of mortgages instead it will be possible to renegotiate the mortgage by going from a variable to a fixed rate for those up to 200 thousand euros with an Isee not exceeding 35 thousand euros and without payment delays.
FAMILY – The parental leave it rises from 30 to 80% and fathers will also be able to benefit. Increase thefamily allowance for households with four or more children.
FOOD INCOME – Experimentation of the ‘food income‘ for those in absolute poverty: the maneuver allocates a fund of 1.5 million in 2023 and 2 million in 2024 to distribute food parcels with unsold products.
EXPENSIVE ENERGY – The maneuver allocates most of the resources (21 billion) to measures against the expensive-bill, first of all by extending the measures of the Aid decrees until 31 March: the social bonus with the automatic discount for gas and electricity utilities of households with Isee up to 15 thousand euros per year; the zeroing of system charges in the bill; the refinancing of the tax credit on electricity and gas utility bills for companies will rise from 30 to 35%, for energy-intensive and gas-intensive companies from 40 to 45%. Furthermore, the VAT rate for consumption invoices for district heating services in the first quarter of 2023 will pass from 22% to 5% and that of pellets from 22% to 10% for the whole of 2023. The tax on extra profits will only be applied to company whose 75% of revenues are generated by activities in the sectors of production and resale of energy, gas and oil products. The contribution is due if at least 75% of the revenues of the tax period prior to the one in progress on 1 January 2023 derive from the activities indicated.
POS AND MINI-FOLDERS – The penalties remain for traders who do not accept payments with the pos for purchases of amounts lower than 60 euros. In fact, the paragraph of article 69 which provided for the stop to fines has been suppressed. On the front fines and taxes there will no longer be automatic cancellation for tax bills from 2000 to 2015 of less than 1,000 euros: only the interest will be canceled but the decision whether or not to cancel the tax and penalties will be up to the local authorities and would be effective from 31 March 2023.
BONUS CULTURE 18 YEAR OLD AND PSYCHOLOGIST – The new culture bonus arrives for 18 year olds up to 1,000 euros as a sum of 500 euros for those with a family ISEE of up to 35 thousand euros and the other 500 euros in the event of a high school grade of 100 out of 100. The psychologist bonus becomes permanent and rises from 600 to 1,500 euros, with an Isee ceiling of 50 thousand euros.
In maneuver comes a rule that authorizes the wild boar hunting in urban parks; then there are 2 million in refreshments for buffalo farmers affected by brucellosis and tuberculosis, 8 million for fishing and aquaculture and 2 million for vineyards affected by flavescence dorée. Taxes on Italian pensioners who worked in the Principality of Monaco are down: in fact, the tax rate on income and old-age insurance has gone from 23% to 5%. Then comes 1 million to the digital literacy fund for minors, ditto for the wildlife recovery fund.