Tax delegation, less taxes on thirteenth month and overtime. Incremental flat tax for employees on standby

ROME – Flat and subsidized tax for productivity bonuses, overtime and thirteenth month payments. While the generalized flat tax on employee salary increases remains “to be evaluated”. It is one of the changes to the fiscal delegation that the government proposes, via amendment, to its own text.

The executive aims to reduce the requests that have rained down from the parties, majority and opposition. It opens up to a maximum of twenty themes. However, they must be brought back to the spirit of the delegation, which frames the general principles, then leaving the task of defining the details to the legislative decrees, making the definitive choices operational. The work that the Ministry of the Economy is currently preparing on the amendments to the tax reform revolves around this scheme. Which came back to life, with the start of the votes in the Finance Committee, in the Chamber. And, precisely, with the presentation of amendments by the government itself.

Overtime and subsidized thirteenth month payments

Among the proposals that the executive has penned in its own hand, one concerns the introduction of a substitutive taxation of the Irpef, facilitated, to be applied on productivity bonuses, overtime beyond a certain threshold, thirteenths. As for the incremental flat tax for all workers, or rather the flat tax on salary increases, one thing remains in the background: the government writes that its assessment remains firm, “even for prospective purposes”, but nothing more. For the moment, therefore, the experiment already started in 2023 for VAT numbers remains.

The need to prune

Pruning and diluting, however, remains a priority. Because the modification proposals presented by the parliamentary groups, in the reasoning of the government, are too many. And many are far too detailed. Compared to the 656 amendments tabled at the May 26 deadline, the majority has dried up its package, indicating about 110-120 “reported”, while the opposition, for the time being, has maintained all the initial proposals.

The traffic jam in Parliament

But despite the cut, there are still too many amendments. While time is running out because the executive’s goal is to cash in on Parliament’s green light for the enabling bill before the summer break. So the Deputy Economy Minister repeated several times Maurice Leo, even if the Chamber and the Senate are at risk of traffic jams, with five decrees to be converted (floods, public administration, public bodies, work and regasification terminal) and two more (Pa bis decree and the one on European infringements) on the way. These are all measures that must be approved in a few weeks if they are not to be invalidated. This is why the process of the tax delegation could stop with the green light from Montecitorio, and then move on to Palazzo Madama in September, in any case in good time to close the general picture within the established times, by the autumn. Then, from January, the first operational act, with the intervention on Irpef, which provides for the first step to reduce the rates, from the current four to three. “Compatibly with resources”, Leo specified however, because that of coverage remains the great vulnerability of Giorgia Meloni’s tax reform.

Tax installments, government ok but without precise terms

All the more reason, government sources explain, during the parliamentary passage of the delegation, the amendments that already identify a precise choice will be excluded, bypassing the nature of the framework and direction that is proper to the enabling law. Among the topics that have a good chance of entering the delegation are, among others, the stop the bullyingrequested by the League and by the Brothers of Italy, but also the monthly installments, up to six tranches, of the November taxes, including the personal income tax advance (second advance or a single solution) and the taxes that the self-employed and professionals have to pay. A point on which the government opens with its amendment, but without yet indicating peremptory terms.

Party proposals

The pool of proposals from the parties is much broader: among the amendments filed in the Finance Committee, for example, there is the cancellation of micro taxes, such as the superbollo, but also the levies for degree exams and the issuance of diplomas. It is one of the changes contained in the majority package. Inside which is also contained the request of the Carroccio for the extension of the flat tax to 15% (on revenues and fees up to 85 thousand euros) to professional associations and professional companies made up of young people under 35, but also the weakening of the tobin tax, the tax on financial transactions introduced in Italy in 2013. Again the extension of the model F24 as a single channel for the payment of national and local taxes, fines, contributions and other obligations towards the Public Administration: therefore, no more postal payment slips. On the opposition side, the amendments of the Pd, which aim to cancel some articles contained in the fiscal delegation approved by the Council of Ministers on 16 March. Like the one relating to the extension of the two-year arrangement with creditors, the pact with the tax authorities which freezes taxes for two years, without providing for new controls. In its place, the dem are asking for a “pre-compilation” of tax returns. But the amendment does not have great possibilities because the two-year arrangement with creditors is one of the pillars of the tax reform of the right-wing government, which aims to change the face of the assessment.

Just as there will be no space for the proposed amendment to introduce the subject of the land register in the delegation. The Democratic Party wants a reform with reference to the market values ​​of real estate that redistributes the burden among taxpayers with equal revenue. But the government has repeatedly reiterated that i cadastral values “they do not deserve an acceleration in updating”, while in other countries “the revaluation is much more dated”. A theme, that of the cadastre, on which the entire center-right keeps the point, following an approach already adopted at the time of the Draghi government, when the Lega, Forza Italia and the Brothers of Italy fought to exclude the updating of annuities from the delegation fiscal, which was approved but then stopped in the Senate due to the government crisis. Among the amendments of the oppositions there are also those of the 5 stars, which have proposed the possibility for taxpayers to allocate 6 per thousand personal income tax, within the tax return, in favor of the Civil Peace Corps, an internal structure of the Civil Protection. Among the proposals of Italia Viva-Azione, however, there is the reduced VAT (at 4%, level of architectural barriers) for the safety of the territory.