Voting in Lombardy and Lazio, this is how regional taxes have changed
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The regional elections in Lombardy and Lazio are approaching. The electoral campaign, as usual, also focuses on regional taxes. In particular on the surtax Irpef, which concerns families, and Irap, which instead affects businesses and mostly serves to finance the health system. Both Lombardy and Lazio have intervened in the last five years on the tax system, trying first to mitigate the effect of the pandemic and then that of the high cost of living.
Lazio, intervention for families
In March 2022, the Lazio regional council approved the increase in the special fund for the current portion with which the “Tax cut fund” was increased to 296 million, for the structural reduction of the tax burden, remodulating current expenditure to mitigate the increases of energy costs and thus protect the lowest incomes. For this reason, the exemption from the Irpef surtax has been included for incomes under 35,000 euros and an “Energy Bonus” of 300 euros has been introduced for the income range between 35,000 and 40,000 euros.
Lazio, intervention for businesses
As far as businesses are concerned, however, the application of the IRAP surcharge for many sectors of the economy has been frozen. A 5% discount on the regional car tax was then provided for from 1 January 2023. Already in 2020, following the Covid, a 0.92% reduction in Irap was envisaged for companies operating in the region and with a strong propensity to export. This is also thanks to the fact that Lazio in 2020, after 12 years, left the health commissioner. At the end of 2018, cuts in IRAP had already been envisaged for 12,000 companies, confirmation of the reductions in Irpef for over 2.7 million citizens.
Lombardy, interventions on Irap
In February 2020, the zero IRAP policy was extended to 1,326 Lombard municipalities up to 15,000 inhabitants for new stores. Not having to pay the tax, companies established between January 1 and December 31, 2020, which carry out neighborhood and craft commercial activities. In smaller municipalities (up to 3,000 inhabitants) the tax benefit operates throughout the municipal territory. Furthermore, in Lombardy, medium and small cinemas do not pay the regional Irap rate for three years. The tax relief for micro, small and medium-sized enterprises that carry out film screening activities was introduced in the Region’s 2020-2022 stability law approved in December.
Irap rates
In Lazio there are almost 330 thousand subjects who pay Irap, in second place in Italy after Lombardy (over 608 thousand taxpayers). But Lazio is the Region with the highest collections (8.2 billion, based on the last available tax year, 2019), while Lombardy stops at 5.2 billion. This also depends on the distribution of the rates. In Lombardy the minimum ordinary rate has been maintained (3.90%) while in Lazio the ordinary rate has the increase which brings the value to 4.80% (only Campania, with 4.97% has a higher value high, while Lazio has the same value as Abruzzo, Calabria, Molise and Puglia).
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