The 2022 budget law gets to the heart this week. With the thinning of the amendments and the reduction to 600 of the more than 5,000 majority modification proposals, the Senate begins the race for the approval of the text. The House is expecting him for December 21, if the senators have fired him by then, given that there is already strong skepticism about the timing and even for the "reported" amendments the schedule marks delays. It will not be easy to find a balance capable of satisfying all parties with the majority. From the Superbonus to the extension of the folders, from the patent box to the fiscal cashback, the combination of cross vetoes on the hottest topics is potentially infinite. For this reason the group leaders, together with the speakers and the government,they decided to sit down at a table to define a common orientation on five macro themes: Superbonus, school, citizenship income, contrasting high bills and earthquake.
On bills, in particular, the executive could return to confrontation this week, because the pressure of the parties to allocate more than the 2.8 billion planned to date is transversal. Minister Stefano Patuanelli accuses the center-right of having blown this possibility by saying no to the solidarity contribution on incomes over 75 thousand euros proposed by Mario Draghi. Fi and Lega argue that this is not the case and that in any case "several billions" are needed against the expensive bills, not the 250 million that would have come from the contribution. The government has some doubts about the idea of immediately resetting the dossier, but the discussion is very open. Meanwhile, in the committee, in view of the start of the voting, the most divisive issues always remain at the center of attention.
At least, however, the complex question of taxes, managed outside Parliament by the government and representatives of the majority, now seems closed. The 110% Superbonus game remains entirely open. On which, however, the amendments seem to converge for a possibly full extension of the measure. Cross-cutting is, for example, the request to eliminate the constraint of the ISEE roof at 25 thousand euros for single-family houses, a roof that could be raised to 40 thousand euros. M5s and Pd go further, asking that even the bonus do not drop from 90% to 60%.
Another topic dear to everyone, on which the government has already given availability, is a new extension for the folders in 2022. The parties are pushing for more flexible solutions in favor of families and businesses than the deadline set in the tax decree of 14 December for the scrapping-ter and the balance and excerpt, as well as the two-month extension, as at 31 January, for IRAP and for those who last year benefited from an exemption that was not due, and the extension (from 150 to 180 days) for suspended files for the Covid emergency. The idea is to bring about a solution that starts from two of the hypotheses on the table: dilution of payments and scrapping quater.
The Parliament's request to modify the measures, disputed in particular by Confindustria, on the Patent Box, or the optional regime of facilitated taxation on income deriving from the use of software protected by copyright, industrial patents and trademarks, is also transversal.
A system with two alternative options is emerging for companies: either incentives for experimentation or deduction on the use of patents.
Government technicians are awaiting feedback from the Revenue Agency on cost estimates.
Finally, battle will be on citizenship income - which the 5 Stars defend and the League wants to reduce - on fiscal cashback, or the direct credit to the current account of deductible expenses, and on the great chapter of pensions.
