Home » Here is the bipartisan pro-artisan bill: from the 10% dry coupon to the historic shops

Here is the bipartisan pro-artisan bill: from the 10% dry coupon to the historic shops

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It is a bipartisan bill. And this is already an element that does not go unnoticed, in days characterized by differences not only between the majority and the opposition, but also within the political forces that support the government: from the justice reform to the Zan law against homotransphobia, to vaccination mandatory. And it is a proposal that aims to relaunch one of the sectors most affected by the economic crisis, even before the coronavirus pandemic, the flagship of Made in Italy.

The proposals: from the dry coupon to the recognition of a historic workshop

Among the solutions outlined, that of Article 3: the introduction of the 10% flat rate tax on rental rents on buildings used as workshops for arts and crafts, and therefore “instrumental to the exercise of an artisan business in its territorial, artistic expression and traditional “. Also including the cadastral category C / 3. The tax benefit for commercial property leases helps to tackle the problem of desertification in urban centers. Or (article 2) the definition of a regulatory framework for the recognition of the qualification of historic and artisan workshop to the company that carries out its business in premises that have particular value for the community on the territory of which they arise, in themselves capable of contributing to the architectural and collective safeguarding of the urban fabric of reference.

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Ddl being examined by the Senate Industry Committee

Outlining these solutions is a parliamentary bill (“Measures for the protection and development of craftsmanship in its territorial, artistic and traditional expression”) first signed by Stefano Collina (Pd) but which includes the signatures of representatives of the various groups , from the 5-star Movement to Italia viva, passing through Fratelli d’Italia and Udc. The text, presented on March 4, is being examined by the Senate Industry Committee. The rule, as explained in the dossier of the Research Department, concerns “the rents of premises intended for the exercise of the artisan enterprise in its territorial, artistic and traditional expression, with an area up to 600 square meters”. The rents, reads the document of the Palazzo Madama, “may be subjected to the dry coupon regime, with the rate of 10%, as an alternative to the current ordinary regime for the taxation of land income for the purposes of personal income tax physical (Irpef) “. The bill consists of 10 articles and the first specifies that the artisan company will have “as its main purpose the production of goods, including semi-finished products, with particular creative and aesthetic value due to the manual processing process applied” .

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The impact of the crisis on artisan businesses (even before Covid)

In the dossier, published this month, it is recalled that based on the data published by the Study Center of the National Confederation of Crafts and Small and Medium Enterprises, the number of artisan enterprises registered in the Italian provinces decreased in the decade 2008-2018 by 12 , 5%, going from almost one and a half million units (1.496.645) to just over 1.3 million (1.309.478). A reduction that “concerns all the Italian provinces”. Artisan enterprises represent 21.5% of Italian enterprises overall (data updated to 2018). Their presence is more marked in the northern regions (29.3% in Valle d’Aosta, 28% in Emilia Romagna, 27.4% in Friuli-Venezia Giulia, 27.2% in Piedmont) than in southern Italy. (11.6% in Campania, 15.7% in Sicily 17.6% in Calabria, 17.8% in Puglia). The sector in which the largest number of craft enterprises is concentrated is the construction sector (492,753 enterprises in 2018, equal to approximately 38% of the total). The total number of employees in industrial enterprises and artisan services in 2016 was equal to 2,689,350 units (16.7% of the total). Of these, almost one million were employed in the manufacturing industry (35%) while 721,422 employees (27%) were employed in the construction sector.

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