• Fri. Oct 22nd, 2021

Support decree: from taxes and taxes to family aid, the news

Byeditorial

May 4, 2021

Extensions and postponements for evictions, taxes, fringe benefits, vouchers and tickets for outdoor shows. But also ad hoc measures for families, including an allowance for separated families in difficulty and the decision to declare the citizenship income ‘unclear’. And again, concessions for the sectors that have suffered the most due to the economic crisis triggered by the coronavirus, such as that of culture, or for cities, such as those of art. The support decree comes out of the passage in the Budget and Finance committees of the Senate with numerous innovations. So many as to raise the budget, initially set by the government for the new measures introduced by the parliament, from 550 million to 770 million euros. The measure, approved during the night, is preparing to land in the hall of Palazzo Madama, while the government is already preparing the maxi-amendment, which should contain all the news approved by the commissions, which will be trusted by Thursday. After the examination of the Senate, the dl support will pass to the Chamber for the second reading. DRC IMPIGNORABLE – Citizenship income is impignorable and is configured as support for the livelihood of poor people. SEPARATE FAMILIES – A 10 million euro fund is created for 2021 for separated and divorced parents who, due to Covid, have lost their jobs, reduced or ceased their work to ensure the continuity of the maintenance allowance. The maximum amount will be 800 euros per month. IRPEF RENTALS – Personal income tax exemption on unreceived rents. COVID HOTEL FOR VACCINES – The use of Covid hotels as vaccination centers is envisaged to strengthen the network of vaccine administration centers with greater logistical efficiency and thus to give maximum impetus to the vaccination campaign. IRAP – The payment of IRAP by companies is postponed to 30 September. IMU, TOSAP AND RAI CANON – The stop to the payment of the IMU installment in June for the beneficiaries of the refreshments, the intervention on the tax on the occupation of public land, Tosap, and the exemption from the payment of the Rai fee for bars, pubs and restaurants. LIVE SHOWS – The ability to use purchased tickets to see live shows goes from 18 months to 36 months. The proposed amendment establishes that: “ With regard to live shows postponed due to the covid emergency, the tickets already purchased on the date of entry into force ” of the support decree remain valid for up to 3 years ”. provided that the show is postponed with a certain date and in any case by 31 December 2023 ”. HOLIDAY VOUCHER – The ability to use holiday vouchers has been extended from 18 months to 2 years. The proposed amendment also establishes that: ” with the consent of the parties, the voucher can be transferred by the beneficiary to the travel agency, or, it can be issued directly in favor of the latter, in cases where the payment or the booking has been made by the same ”. EVENTS – Green light for the extension of evictions, but only for cases connected to the covid emergency. For all the others, the release is expected from 30 June. The law establishes that the owners of the properties will be able to return possession of their homes starting from July, if the release was ordered before February 28, 2020. While for subsequent eviction acts, until September 30, 2020, the block remains until to September 30th. While those who received were evicted between 1 October 2020 and 30 June 2021, the extension is scheduled until 31 December 2021. PREU – More time to pay the single tax levy, due on the sums collected from the arcades, for the payment of taxes on winnings. The proposed amendment establishes that the fourth installment, to be paid by April 30, is postponed to October 29; the fifth installment, to be paid by May 31, is extended to November 30; the sixth installment, to be paid by 30 June, is postponed to 15 December. CITY OF ART – 10 million for the cities of art and villages. This is foreseen by an amendment to the support decree, approved by the Budget and Finance commissions of the Senate. The amendment proposal establishes that “ in order to support small and medium-sized art cities and villages particularly affected by the decrease in tourist flows, due to the epidemic, a fund with an endowment of 10 million euros for the year 2021 ”. CIG – The ‘hole’ of the layoffs, from 26 to 31 March, was covered. TAX CREDIT 90% – A tax credit of 90% arrives for cultural activities that have registered a decrease in turnover of at least 20% in the comparison between 2019 and 2020. The amendment proposal explains that “ at in order to support theatrical activities and live performances, companies that carry out the aforementioned activities and that have undergone a reduction in turnover of at least 20% in the year 2020 compared to 2019, are granted a tax credit of 90% , what an extraordinary contribution ”. GYM – The vouchers that gyms issue to customers, due to closures, must be used within six months of the end of the pandemic. The gyms, and in general the subjects that offer sports services, reads in the proposed amendment: ” They can recognize to the purchasers of the sports services, alternatively to the reimbursement or the realization of the activities with remote modalities when achievable, a voucher of equal value to the credit claimed, usable within six months from the end of the national emergency ”. COMPANY FRINGE BENEFIT – The tax exemption threshold on company fringe benefits will be 561 euros also in 2022. This is foreseen by an amendment to the support decree approved by the Budget and Finance committees of the Senate. The current legislation, modified with the previous measures to deal with the covid emergency, provides that the ceiling on the value of goods and services that do not contribute to the formation of income amounts to 516 euros for the years 2020 and 2021 (compared to the 258 euros set in previously and that they would return starting next year). With the proposed amendment, the doubling of the amount excluded from taxation is extended by one year. BRIDGE MORANDI AND SAN GIORGIO – The ” residual ” resources destined for the reconstruction of the Morandi bridge, amounting to 35 million euros, can be allocated to the Genoa San Giorgio viaduct. The proposed amendment specifies that the resources ” available in the special accounts held in the name of the extraordinary commissioner, may be ” transferred ” following ” a survey certifying their excess with respect to the needs to be met ”. DRONES IN AGRICULTURE – Green light to the use of drones in agriculture. The proposed amendment establishes that by the year (31 December 2021) the Ministry of Agriculture will have to adopt “the necessary implementing measures for the use of drones in agriculture”. TRANSPORT – In 2021, road hauliers will not have to pay contributions to the Authority. The amendment proposal establishes that: ” In consideration of the serious effects deriving from the epidemiological emergency, in order to support the transport sector, to freight transport companies on behalf of third parties, registered in the national register of natural and legal persons the transport of things on behalf of third parties, the obligation to contribute to the transport regulatory authority does not apply for the year 2021 ” RED CROSS NURSE – Red Cross volunteer nurses will be able to administer anti-covid vaccines The amendment proposal explains that: ” In consideration of the epidemiological emergency situation, in order to protect public health and strengthen the promptness of the response of the national health service, the volunteer nurses of the Italian Red Cross ” are ” qualified to ‘execution of vaccine administrations” against coronavirus. STORE RENTALS – Shared path for the renegotiation of commercial leases. The proposed amendment establishes that: ” tenant and landlord are required to collaborate with each other to redetermine the rent ”. The rule is aimed at allowing “ a regulated path of sharing the economic impact deriving from the epidemiological emergency, to protect the companies and the lessor counterparties, in cases where the lessee has suffered a significant decrease in turnover. or fees, deriving from health restrictions, as well as from the economic crisis of certain sectors and from the reduction of tourist flows linked to the pandemic crisis in progress ”.