There is a bonus against architectural barriers
A 75% deduction is coming to remove architectural barriers in homes for the whole of 2022. The bonus is divided into five annual installments. An expenditure ceiling of up to 50 thousand euros is foreseen for single-family buildings. The ceiling drops to 40 thousand euros for condominium real estate units that have up to 8 apartments and 30 thousand euros for those with more than eight apartments. The bonus also applies to automation systems that are used to break down architectural barriers.
Irpef reform on four rates and Irap cut
Therefore, the four personal income tax rates arrive and IRAP goes away for about one million VAT numbers. The Senate Budget Committee approved the amendment to the budget law that distributes the 8 billion euros allocated by the government for tax cuts. The new rates of tax on individuals are: 23%, 25%, 35%, 43% and the new method of calculating the deductions provides that the bonus of 100 euros remains for income up to 15,000 euros (first income tax bracket) . The approved amendment proposal also provides for the cancellation of the regional tax on productive activities for individual and professional entrepreneurs.
Cutting electricity and gas bills
The commission also approved the amendment that allocates 1.8 billion to cut electricity and gas bills. The proposed amendment to the budget law doubles the resources provided for the allocated resources (2 billion), reaching a total of 3.8 billion euros, which will be used in the first quarter of next year to calm energy prices.
Measures against relocations arrive
Green light also to the anti-relocation rule. The commission approved an amendment that introduces a package of rules that aim to discourage the closure of activities in Italy. In particular, the proposal establishes that employers who employ more than 250 employees and who intend to proceed with the closure of an office, with at least 50 dismissals, must, at least 90 days in advance, communicate in writing the start of the procedure to the trade unions, regions concerned, to the ministries of labor and economic development and to Anpal. The company will then have to draw up a plan (lasting a maximum of one year) to limit the effects deriving from the closure on workers and, in the event of non-compliance, sanctions are envisaged.
From 60 to 180 days for January-March folders
Among the changes to the budget bill approved by the Commission during the night session, the one that extends the deadline for the payment of the bills notified in the first quarter of 2022 to 180 days: an amendment to the maneuver approved by the Senate Budget Committee provides for this. As stated in the technical report, the intervention does not result in charges for public finance because “equal to the term ordinarily envisaged of 60 days from notification, the new term of 180 days falls in any case in the year 2022”.