lack of funds to cover the measures –

lack of funds to cover the measures -


The State Accounting Office warns about the coverage of the tax delegation. In the report he sent to the Senate, updating the assessments after the changes made by the House, he repeatedly indicates that many of the innovations introduced with amendments to the fiscal delegation are not currently quantifiable and will have to find the necessary coverage at the time of implementation, when the details have been defined with the delegated decrees. Among other things, under observation are the reduction of thirteenth month payments for productivity and overtime, the cancellation of micro-taxes, up to the monthly installments of advances for self-employed workers. The criterion of the invariance of revenue contained in the final article, 20, of the tax delegation is often indicated.

The loss of revenue

Among the innovations introduced, as far as personal income tax is concerned, there is the overcoming of the incremental flat tax in favor of a reduction in the thirteenth salary, to facilitate wages for both overtime and productivity bonuses. The provisions as formulated – explains the Accounting Department – at the moment are indeterminate and therefore cannot be quantified. However, it should be noted that since these are facilitation measures, they cause a loss of revenue whose assessment in overall terms can only be made when implementing all the interventions envisaged by the draft delegation. On the measures that concern the world of self-employment and business, the Accounting Department focuses on the news concerning the envisaged installment of Irpef advances and on the possible reduction of withholding tax. In the first case, on the installments, it should be noted that the provision would not have effects only if the payment of the taxes to be paid monthly took place within the same year, while instead now the hypothesis also provides for the payment in installments of the second advance, that of November. For withholding tax, on the other hand, coverage is considered necessary only for the first year, given that the proceeds would then arrive the following year.

Cases in which receipts could increase

The report of the Accounting Office, however, also identifies cases in which the collections, with the changes introduced, could increase. the case of the provision of a minimum national tax on multinationals – popularly defined as – to be applied on the basis of low taxation despite their presence on the national territory. A virtuous financial effect is not excluded, then, even by the rules which, in fact, introduce a greater clampdown on illegal games and gambling addictions. But other problems might arise in case of a expansion of future new amnesties that could include all debts, including those not yet transformed into folders, as required by some amendments to the tax delegation presented by the majority forces. The Senate Finance Commission will decide whether or not they will enter the bill for tax reform, which will start voting on the amendments arrived from the parties this week: there are 482 proposed changes on the table, ranging from the green registration tax for cars to the reduction of VAT on pet food.

New amnesties

The indication of the willingness to open up to possible amnesties even wider than the current ones comes from three identical amendments presented by FdI (first signed by Orsomarso), Fi (Lotito) and Lega (first signed by Garavaglia), which intervene on article 16 of the delegation, adding a new point to the principles and criteria for the revision of the collection system. The proposal to allow general access to possible mechanisms of facilitated settlement for all debts, both fiscal and contributory and regardless of whether or not they are entrusted to collection agents. The last facilitated definition (the Scrapping quater) is the one introduced by the 2023 Budget Law, relating to the folders from 1 January 2000 to 30 June 2022, and provides for the payment only of the sums due as principal and those accrued as reimbursement of expenses, without interest, penalties and premiums.


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