Squeeze on the Imu on the 'fake' first homes, bonuses for separated parents, the possibility of accumulating disability allowance and income from work, mini-extension of the files. These are some of the main innovations introduced by Parliament in the tax decree linked to the maneuver on which the Chamber voted with 429 yes and 46 against.
THE IMU PAYS DOUBLE
- Families will no longer be able to split into two houses to avoid paying the municipal tax. The exemption will be valid only for a single family home, even if the spouses reside in two different municipalities. The law responds to an even more restrictive sentence of the Supreme Court which established the payment of the Imu for both houses if the spouses were resident in two different properties.
UNLOCKED THE BONUS FOR SEPARATE PARENTS
- The rule, already approved in spring but remained frozen due to difficulties in its application, provides for a check of 800 euros per month that goes to those who do not receive support because the other parent is in economic difficulties due to Covid. Allocated a total of 10 million in 2021, now to make it truly operational it will be necessary to wait for a Dpcm.
MINIPROROGA OF FOLDERS, STOP TARIES FOR CHURCHES
- The deadline for the payment of the scrapping-ter installments and the balance and excerpt has been postponed to December 9th (to December 14th with a 5-day grace period). Two-month extension, as of January 31, for IRAP for those who last year enjoyed an exemption that was not due, a measure for medium-large companies that have exceeded the limits for state aid. More time (from 150 to 180 days) also for suspended files for the Covid emergency. On the Tari front, basilicas and other ecclesiastical buildings will be exempted from now on. There is also a stop to the VAT exemption for the third sector: for the world of voluntary work, however, the government is studying an extension of a few months that could be included in the maneuver.
WORK
- Green light to the possibility of combining the disability allowance with an income from work up to € 4,931.29. There is a deadline, September 30, 2022, for the use by companies of temporary workers hired on an indefinite basis by the employment agencies. The figure of the person in charge of security supervision is strengthened. The rules for the application of the disease to private employees for precautionary quarantine, for fragile workers and in the event of hospitalization have been extended to 2021.
HEALTH
- The possibility of hiring part-time temporary postgraduates has been extended to accredited private healthcare facilities until 2022. The obligation for hospitals, pharmacies and clinics to electronically transmit data relating to daily payments postponed to 2023. The abolition of electronic invoicing for the sale of cross-border goods and services (esterometer) postponed to July 2022. Reductions for startups hiring workers with autism spectrum disorder for two thirds of the staff.
PA AND LOCAL BODIES
- Allocated 990 million for 2021, including 600 million for health costs of the Regions linked to Covid. Regions and local authorities can use the rankings of competitions announced by other public administrations.
TRANSPORT
- The limits on the maximum capacity allowed for exceptional road transport have been canceled.
The duration of state-owned land concessions in ports has been extended by another 12 months.
