Reform of Irpef, overcoming of Irap and Ires. Immediately three rates

Twenty-one articles and three passages: CDM, Parliament and definitive go-ahead. A 24-month timing for the adoption of delegated decrees. It is the tax reform by Meloni, now close to arriving in the CDM, probably as early as next week. Article 5 – reads the draft viewed by Adnkronos – intervenes on Irpef “in the short term with the transition to 3 brackets and lower rates”, but, “as a legislature objective” the government indicates the “flat tax for everyone”. Furthermore, a revision of the tax expenditures is envisaged, “with the hypothesis of lump-sum payment by income bracket”.

Furthermore, “the “equalization of the no-tax area for employees and pensioners” and “the extension of the incremental flat tax to employees too” will be introduced. On company income, the government plans a “new two-rate IRES » to make “our tax system more attractive”. The ordinary rate of 24% is in fact accompanied by a reduced rate for two years aimed at those who make “qualified investments and/or generate new employment”. In summary, the draft reports, « those who hire more and invest less pay”. The objective is “to promote the capitalization of companies established in Italy” but also “to reward those who invest in new jobs and in innovative and/or qualified capital goods in a short period of time”.

The reform also provides for “the rationalization of the number and VAT rates, as well as the regulation of exempt transactions, according to EU criteria in order to provide for greater homogenization of the VAT treatment for similar goods and services”, the “revision of the regulation of the deduction », as well as the simplification and speeding up of «refund procedures». The gradual “overcoming of Irap” through the introduction “of a surtax with a taxable base corresponding to that of Ires (to guarantee the levels of financing of healthcare expenditure) is also envisaged”.