After the parliamentary marathon and the strong controversies of the oppositions (due to the compression of the discussion times) the first maneuver of the Meloni government was officially approved by the Senate, after the trust: the votes in favor were 107 (there had been 109 for the trust ), 69 against and one abstention. The budget law for 2023, worth 35 billion, is therefore law. «Mission accomplished» commented the head of Finance, Giancarlo Giorgetti: «The budget we have presented respects the commitments made with the voters and has first gained the trust of the European markets and institutions and now even more importantly, that of Parliament. Prudence, consistency and responsibility build trust». And it is for the vast majority dedicated to bills and the fight against energy price increases: items that fetch 21 billion and which, moreover, have a horizon limited to the first quarter of the year. From pensions to the ax that hits the citizen’s income, from bonuses to the single check to bonuses. Here are the most significant measures
Energy chapter
The maneuver uses 21 billion for energy. The tax credit for businesses has been strengthened, the Isee threshold is widening for families to access social bonuses. Change the extra profit tax.
Pensions, share 103 to avoid Fornero
Very limited possibilities for those who want to retire early in 2023: the 103 quota, the new transitional measure that replaces the 100 quota, pending a real reform of the Fornero law, includes only those with at least 41 years of contributions and 62 years of age , and Option Donna maintains the possibility only for those who are at least 60 years old, the age is reduced by one or two years only in the case of children. The revaluation must be satisfied with the resources available, however it rewards medium-low allowances. The minimums lead to an increase of up to 600 euros, but only for those over 75 and with coverage limited to 2023.
12 regularizations between tax authorities, amnesty and mini-files
The government has included in the Maneuver a substantial package of rules concerning the relationship between the tax authorities and taxpayers. Among the twelve amnesties envisaged, the zeroing appears for tax debts under 1,000 euros for the period 2000-2015. Municipalities are the exception: they will be able to choose whether or not to cancel the credits.
Wider flat tax for VAT numbers
The Meloni government acts in continuity with the Draghi government in the chapter on employees with medium-low incomes: the contribution wedge will be reduced by two points for those with an income of up to 35 thousand euros. The payrolls of 13.8 million workers will therefore maintain the increase obtained this year, which goes from 178 euros net (for those with an annual gross income of 12,000 euros) to 435 euros net for those with of 35 thousand euros. For workers with incomes of up to 25,000 euros, the wedge cut is boosted to 3 percentage points, one more than in 2022. For the self-employed, the 15% flat tax rises from 65 to 85,000 euros in turnover threshold. The “incremental” formula makes its debut, again for VAT numbers: a share of the increase in income recorded this year is taxed at 15% compared to the greater of the income declared in the previous three years and which is subject to the ordinary rates of Irpef.
Basic income reduced, abolished in 2024
The flagship measure of the 5 Star Movement is greatly reduced to the bone by the Maneuver: it is moving towards abolition from 2024. It will be disbursed only for seven months, next year, to the approximately 440,000 households that do not have a disabled, a minor, or an elderly person. And all the others will only receive it until December 31, 2023, then it will be abolished. The challenge for employables is training. In fact, the Lupi amendment which abrogates the term “congruous” from the job offer that cannot be refused is ineffective: however, it refers to the provisions of the Jobs Act which define, once again, the indispensable characteristics of the offer.
Superbonus also in 2023 and mortgages
The chapter on building bonuses is back. In tandem with the Aiuti quater decree, the Maneuver dictates the new calendar for taking advantage of the 110% Superbonus also in 2023: only in specific cases involving condominiums, for others it will in fact drop to 90%. Next year it will be possible to deduct 50% of expenses up to 8 thousand euros for refrigerators & Co with the extension of the furniture bonus. On financing for purchases, the measures are lengthened for the benefit of young people and the possibility of switching from variable to fixed is back.
Smart working only for the frail
From next year, the flat-rate increase for households with four or more children – equal to 100 euros per month per household, already recognized for 2022 – will be increased by fifty percent. A 50% increase is also envisaged for each child under the age of one, or under the age of three if the ISEE of the family unit is less than or equal to 40,000 euros and there are at least three children. The facilitated smart working goes on only for the frail. VAT drops on women’s and children’s products.
From food to the psychologist: the bonuses
Renzi’s 18App is archived and a double track arrives to encourage new adults to go to the cinema or theater, or buy books: a “Youth Culture Charter” for kids with a family unit with Isee up to 35 thousand euros; a «Carta del merito», to those accrued with 100 cents. Half a billion in a Fund to support the cost of food to families with Isee up to 15 thousand euros, there is also the experimentation of Food Income: distribution of unsold supermarkets to the poor. The psychologist bonus is also extended to the years 2023 and 2024 and later. The limit rises to 1,500 euros per person (in 2022 it was 600 euros per person with parameters for the various Isee groups within 50,000 euros). In light of the interest recorded in 2022 (one in ten applications accepted due to resource limitations), the overall spending ceiling is low: 5 million euros for 2023 and 8 million from 2024.