The revision of the basic income and of the culture bonus for 18-year-olds, the mini-extension of the superbonus, the interventions against the high energy price and the fines for those who refuse payments with the POS. After about 7 days of false starts, postponements and waited for the Budget commission in a long marathon that went on until the morning, approved the maneuver and gave a mandate to the rapporteurs. The provision will arrive in the Chamber of Deputies tomorrow morning at 8, while the vote of confidence is scheduled for Friday morning.
Here are the news on the basis of the main amendments approved
NO DRC IF YOU REFUSE THE JOB OFFER FIRST
The benefit of the citizen’s income will be lost if the first job offer is refused, even if this is not considered ‘congruous’, whereas, congruous, the offer of an occupation that was compatible with one’s abilities and skills was considered, which provided for a salary 20% higher than the check and which took place at a distance within 80 km of the residence or reachable within 100 minutes by public transport. An approved amendment eliminates the term ‘congruous’ from the legislation, an adjective which allowed for the refusal of the first offer not compatible with the criteria defined in the law, a possibility which then lapses from the second offer. With the amendment, on the other hand, the first proposal can be located in any location on the national territory or it may not be compatible with one’s abilities, but if not accepted it will lead to the end of the perception of the citizen’s income.
DRC ONLY AFTER COMPULSORY SCHOOL
Starting from 1 January 2023, the provision of basic income to young people between the ages of 18 and 29 will be conditional on the completion of compulsory schooling.
HALF VAT ON GREEN PROPERTIES
A deduction from the gross tax for personal income tax purposes, up to its amount, of 50% of the amount paid for the payment of VAT in relation to the purchase, made by 31 December 2023, of real estate units for destination residential, energy class A or B in accordance with current legislation, sold by the construction companies of the same. The deduction is equal to 50% of the tax due on the purchase consideration and is divided into 10 constant installments in the year in which the expenses were incurred and in the nine subsequent tax periods.
PSYCHOLOGIST BONUS
The psychologist bonus born with last year’s Milleproroghe decree becomes permanent and rises from 600 to 1,500 euros
PENALTIES REMAIN FOR EXERCISES WHO REFUSE POS
Penalties remain for traders who do not accept payments with the Pos for purchases of less than 60 euros. In fact, the paragraph of article 69 which provided for the stop to fines has been suppressed.
EXCERPT MINI-FOLDERS ONLY WITH COMMON OK
There will no longer be the automatic cancellation of the tax returns for fines and taxes collected from 2000 to 2015 for amounts of less than 1,000 euros. While the interest will in any case be cancelled, the decision whether or not to cancel the tax and the penalties will be up to the local authorities. Furthermore, the excerpt is expected to be postponed by two months: the deadline is no longer scheduled for January 31st, but will pass to March 31st 2023
CULTURE BONUS 18 YEARS OLD WITH STAKES
Green light to the new bonus for eighteen-year-olds which can be spent on books and cultural activities, which could reach 1,000 euros as a sum of 500 euros for those with a family ISEE of up to 35 thousand euros and the other 500 euros in the event of a final grade equal to 100 out of 100
SALARY CAP FOR MANAGERS OF BANKS SAVED BY STATE
There is a cap on the salaries of the managers of the banks saved through state intervention. Starting from 2023, the salaries of top management will not be able to exceed the economic treatment of the first president of the Court of Cassation, which is established in the gross figure of around 240 thousand euros.
MINI-PROROGA SUPERBONUS
There will be more time to present Cilas and thus be able to take advantage of the 110% superbonus on building renovations. The term was extended from 25 November to 31 December 2022, while the condominium resolution on the execution of the works must in any case have been adopted by 24 November
EXTRA-PROFITS TAX
The tax on excess profits will only be applied to companies whose 75% of revenues are generated by activities in the sectors of production and resale of energy, gas and oil products. The contribution is due if at least 75% of the revenues of the tax period prior to the one in progress on 1 January 2023 derive from the activities indicated
VAT DISTRICT HEATING AND PELLETS
The VAT rate for consumption invoices in the first quarter of 2023 for district heating services went from 22% to 5% and that of pellets from 22% to 10% for the whole of 2023.
TRANSPORT
More resources are arriving to enhance the air connections of Sicily and Sardinia, in order to remove the disadvantages deriving from insularity. Through an amendment to the maneuver approved in the Budget Committee of the Chamber signed by Raffa, and also signed by other groups, “to guarantee a complete and effective system of air connections to and from Sicily and from and to Sardinia” a fund is set up Mit which will have a budget of 5 million euros in 2023 and 15 million starting from 2024.