Meloni Tax Reform 2023: latest news on Irap, Ires and Irpef

There tax reform of the Meloni government takes on more and more body. After months of election campaign, the tax reform is almost ready to be discussed in the Chambers. According to media reports, the delegation signed by the Deputy Minister of the Economy, Maurice Leo, it will arrive in the Council of Ministers as early as next week, also touching on tax collection, assessment and litigation.

income tax brackets

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The revision starts from the new ones Irpef brackets (Personal Income Tax), on the path blazed by Draghi government and from the confirmation desired by Meloni. In particular, the proposal provides for the transition from four to three bracketswith rates different from those currently in force:

• 23% for incomes up to 15 thousand euros
• 27% for incomes from 15,000 euros to 50,000 euros;
• 43% for incomes over 50 thousand euros.

As it is easy to understand, the change essentially concerns those with an annual income of up to 28 thousand euros, whose taxation would increase from 25% to 27%. For those who earn between 28,000 and 50,000 euros a year, however, the tax rate will go from 35% to 27%.

the ires

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At the moment, there should be room for one in the bill revision of the IRES, the income tax of companies, bodies and organizations. In this case, the basic rate would remain at 24%, but could go down to 15% for companies investing in innovation or in hiring ex citizens’ income recipients (ready to transform into Mia, Active inclusion measure), women or people over 50 years of age.

the irap

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The regional tax on productive activities should come abolished according to the reform project, as repeatedly announced and promised by the Brothers of Italy.

the fight against tax evasion

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A very hot chapter is then that which concerns the fight against tax evasion, expressly requested by the European Union and mentioned several times in the days when the cash ceiling was being discussed. As of today, according to reports Bank of Italytax evasion fluctuates between 85 and 100 billion euros per year. To have a yardstick, the 2023 Budget law alone harbored measures for 35 billion, necessary to finance the proposals made by the Meloni government. To do this, the tax reform aims to review the so-called verification systemi.e. the procedure with which it is possible to determine the taxable base and all taxes relating to individual taxes.

the relationship between companies and the tax authorities

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Another of the objectives that the reform has set concerns the improvement of the relationship between companies and the tax authorities same. In particular, for smaller companies we speak of a cross-use of databases available on billing and VAT number. In doing so, two-year preventive agreements could be initiated (i.e. the bankruptcy proceedings of Italian bankruptcy law which a debtor can resort to, in this case the State), with intrusive checks for companies that do not accept. Lastly, for larger companies, it could instead be extended compliance cooperatives, the regime that recognizes a series of advantages to collaborative and deserving taxpayers. Alongside this, among the simplification measures, there is also the quarterly payments aligning them with VAT payments, with the exception of the month of December.