Tax decree, draft: additional Irpef farewell, comes superimposed

Farewell additional personal income tax, the surtax arrives. The fiscal delegation foresees it. The Government is delegated to implement, according to the text, “a revision of the municipal and regional additional income tax according to the following criteria and guiding principles: provide for the replacement of the regional additional income tax with a surcharge on the personal income tax can be increased or decreased by the regions within pre-established limits. The replacement must ensure that with the application of the new basic rate of the surcharge, the regions as a whole obtain the same revenue that they would have acquired by applying the basic rate of the additional tax. regional income tax established by state law “. The government must also “provide for a mandatory increase in the surtax calculated in so as to guarantee the same revenue currently obtained from the application of the regional additional rates to personal income tax increased to the mandatory extent “, as well as” provide for municipalities that the right to apply an additional income tax is replaced by the right to apply a surcharge The maneuverability limits of the municipal surtax on personal income tax are determined in such a way as to guarantee the municipalities as a whole a revenue corresponding to that currently generated by the application of the average rate of the additional income tax “.