"The substance of today's CDM was the discussion and approval of the fiscal delegation. I would like to point out that the law is a delegation law and therefore it is a general law that will then be filled with contents with a further moment of confrontation".
Prime Minister Mario Draghi said this at a press conference at Palazzo Chigi.
"You may have the feeling that this is the last word on the taxman but fortunately or unfortunately the process is not so simple, it will take many years".
"It is not a revision of the cadastre but a reformulation, the government undertakes to stack everything that is not registered, land, housing, and proceeds to a revision of the cadastral rents, adapting them to market rents. Apart from the fact that it takes 5 years but the government undertakes that no one will pay more or less, the annuities remain unchanged ", says the premier.
Not only the revision of the land registry, opposed from the beginning, there is also a question of "method", according to what is learned from sources of the League, among the reasons that led the League's ministers to desert the meeting of the Council of Ministers on fiscal delegation.
You cannot receive "the cards" only at the last, it is not "serious", is the reasoning, to vote "on trust", without having had the opportunity to read the texts.
Among the doubts raised specifically on the tax authorities, there is also that of the coverage necessary to implement the IRPEF reform.
"The average taxpayer will not notice anything regarding the land registry, everything will remain as before".
Prime Minister Mario Draghi said this at a press conference in response to a question on the effects of the land registry.
On the land registry reform there are two completely different decisions: "the first is to build an adequate information base, the second is to decide whether to change the taxes and we have not made this decision today. It will take 5 years". In short, on the annuities "there are checks in this period and only in 2026 we will talk about it again", says the premier.
From the revision of personal income tax and Ires to the rationalization of VAT
. The draft delegation to the government for the revision of the tax system, still subject to changes, which is about to be discussed in the control room is made up of 10 articles. In the draft there is also an article for the modernization of the mapping tools of the buildings and the revision of the cadastre of buildings.
Once it has been approved by Parliament, the Government will have 18 months to implement the fiscal delegation by issuing the implementing decrees
. The fundamental objectives are the growth of the economy, by increasing the efficiency of the tax structure and reducing the tax burden on production factors; the rationalization and simplification of the tax system, preserving its progressivity, to be implemented also through the reduction of obligations and the elimination of the so-called 'micro-taxes', the reduction of tax evasion.
Gradually reduce the average personal income tax rates "also in order to incentivize the job offer
and participation in the labor market, with particular reference to young people and second income earners, as well as entrepreneurial activity and the emergence of taxable income ". This is one of the objectives indicated in the draft law for the tax reform expected today in cdm. In order to guarantee progressivity, we must also aim at gradually reducing "excessive variations in marginal rates".
Reorganization of deductions from the tax base and deductions from personal income tax
"taking into account their purpose and their effects on the equity and efficiency of the tax". It is one of the objectives indicated by the government to Parliament in the draft of the enabling law on tax reform. The indications also include the harmonization of the taxation of savings "taking into account the objective of limiting the spaces for avoiding the tax".
With the tax reform, the government aims to rationalize the VAT structure
"with particular reference to the number and levels of the rates and the distribution of the tax bases between the different rates in order to simplify the management and application of the tax, counteract erosion and evasion, increase the degree of efficiency in line with the harmonized European tax regulations ".
For the implementation of the fiscal delegation, "2 billion in 2022" and "1 billion" in 2023 can be used from the fund for tax reform created with the last maneuver
. This is what we read in the draft of the provision that will arrive today on the table of the Council of Ministers. The resources of the fund, it is specified, can be integrated with the new structural revenues deriving from the fight against tax evasion. In any case, the implementation of the delegation must not weigh on public accounts and any decrees that require funds will be launched at the same time or after the measures that find the necessary resources.
Implement a "gradual overcoming of the Regional Tax on Productive Activities (Irap)"
guaranteeing "in any case the financing of health needs". The draft of the fiscal delegation on the table of the Council of Ministers provides for this. The overcoming of the complete IRAP, as stated in the report illustrating the provision, and the revision of the taxation on personal and business income.
An update of the cadastral mapping system
- in particular on non-census, illegal, buildable properties stacked as agricultural - and new additional criteria for the description of properties to be used starting "from 1 January 2026".
These are the two indications for the reform of the land registry contained in the draft of the tax delegation.
It should be noted that "the new criteria will not" be used "for the determination of the tax base of taxes whose application is based on the cadastral results".
There will be a periodic update of values and rents and ad hoc regulations for historic-artistic properties.
