Accountants: the Irpef cut is good. For companies, structural facilities

Chartered accountants promote the measures of the 2026 manoeuvre, which is preparing to begin its path to parliamentary approval. From the stage of the National Congress of Chartered Accountants and Accounting Experts, which began yesterday in Genoa at the Magazzini del cotone, comes the essentially positive assessment of the category's president Elbano de Nuccio.

"Prime Minister Giorgia Meloni, during the General Assembly of Chartered Accountants held in Rome in June, had made a commitment to reduce the tax burden on the middle class," recalls de Nuccio, who adds, "the financial manoeuvre now reduces the Irpef rate by two percentage points for the second bracket, which ranges from 28 thousand to 50 thousand euro, where the highest percentage of taxpayers is concentrated.

The government already intervened on the taxation last year, looking at the weakest bracket, with an intervention that saved about a thousand euros even in the second bracket, since taxation is progressive. 'Now, however,' adds de Nuccio, 'we need simplification interventions because the different modulation of tax deductions makes it more difficult for taxpayers to calculate what the actual taxation is.

In the accountants' opinion, the cut in the tax wedge achieved with last year's manoeuvre, replacing contribution discounts with an intervention on the Irpef, has made the already complex system of deductions and deductions, stratified over time, even more complex, to the detriment of simplifying the calculation of the tax actually due. The regulatory framework is further complicated by the cap on tax deductions introduced last year for those with a total income of more than 75,000 euro, which is based on the income earned and the number of children in the household.

Sul fronte delle imprese, nonostante uno scenario geopolitico complesso e con limitate risorse a disposizione, de Nuccio evidenzia il fatto che il Governo non fa comunque mancare il suo sostegno. «La reintroduzione dei super e degli iperammortamenti per gli investimenti in beni strumentali funzionali alla trasformazione tecnologica e digitale delle imprese secondo il modello «Industria 4.0» e «Impresa 4.0» è un segnale importante perché rilancia una misura che, nella sua precedente edizione, ha già dato ottimi risultati», ha detto. «A differenza degli attuali crediti d’imposta – ha proseguito - il super ammortamento aumenta la quota di costo deducibile dei nuovi investimenti, semplificando la gestione fiscale. Il beneficio, nonostante sia più graduale nel tempo, risulta potenziato nel quantum, in particolare per gli investimenti green e per le imprese soggette all’Irpef con aliquota marginale più alta». Per de Nuccio ora lo sforzo ulteriore da compiere è quello di rendere str