Wedge cut for one year, does not change pension calculation
In the draft, the two-point cut in the tax wedge will also last one year, for the whole of 2023, and will be increased to 3% for those who receive a thirteen-month salary, not exceeding 1,538 euros, increased, for the month of December , of the thirteenth month rate. The measure, it is clarified, has no impact on the accounts for the future pension: “Taking into account the exceptional nature of the measure referred to in the first period – it is written – the rate for calculating pension benefits remains unchanged”.
Excerpt of mini-folders up to one thousand euros 2000-15
Removal of loads up to one thousand euros, entrusted to the collection agent from 1 January 2000 to 31 December 2015. A draft of the maneuver confirms the suppression of the mini-files. «On 31 January 2023, debts of a residual amount, on the date of entry into force of this law, up to one thousand euros, including principal, interest for late registration and penalties, resulting from individual charges are automatically cancelled. entrusted to collection agents from 1 January 2000 to 31 December 2015», reads the text.
Flat rate 15% autonomous rises to 85 thousand, but with stake
The flat rate tax at 15% for the self-employed rises from 65 to 85 thousand euros. But with a caveat: it also jumps during the year, retroactively, if the taxpayer exceeds 100,000 euros in revenues or fees. One of the articles in the draft provides for it.
14% substitute tax on cryptocurrencies
For each crypto-asset held on January 1, 2023, the value on that date may be assumed instead of the purchase cost or value, provided that it is subject to a substitute tax of income taxes to the extent of 14 %. The substitute tax can be paid in installments up to a maximum of three equal annual installments, starting from 30 June 2023. Interest of 3% per annum is due on the amount of the installments subsequent to the first, to be paid at the same time as each installment. The assumption of the value indicated as the purchase value does not allow for the realization of capital losses.
Excise salt on cigarettes, 36 euros per 1000
The excise duty on cigarettes rises. According to the draft, that part of the excise duty defined as a “fixed amount per unit of product” increases: in 2023 it will be 36 euros for 1,000 cigarettes – in practice just over 70 cents on average for a pack of 20 cigarettes – for the year 2024 it will be 36.50 euros and, starting from the year 2025, it will be 37 euros for 1,000 cigarettes.