Christmas bonus, concordat, VAT matches: final go-ahead from the Chamber for the tax decree

From the two per thousand for the parties to the concordat, from the pharmaceutical payback to the VAT numbers. These are some of the measures contained in the fiscal decree attached to the Budget law that has been definitively approved by the Chamber of Deputies and that has experienced a dynamic in Parliament not without tensions within the majority itself. The confrontation between the parties now shifts to the manoeuvre proper, in which more than one political knot still remains in the search for a compromise. Yesterday the assembly in Montecitorio had confirmed confidence in the government on the text of the fiscal decree.

Among the most significant novelties is the reopening of the terms of the two-year concordato preventivo, approved by the Council of Ministers on 12 November by means of a decree-law, which was then included in the tax decree to speed up its approval. The 'concordato bis' to those who did not adhere to the first tranche: the same conditions apply and the window will close on 12 December. The same decree also extended the scope of the 100 euro Christmas Bonus, together with the thirteenth month's salary of employees with at least one dependent child, including single ones.

With the government's rewording of the amendment (presented by the League during examination in the Senate) it will be possible to postpone the payment of income tax for individual VAT numbers up to 170,000 euro of revenue or remuneration: the deadline of 2 December (30 November falls on a Saturday) is postponed to 16 January, paying in a single instalment and instalment in five instalments due on the 16th of each month until 16 May.

In Montecitorio, the decree was approved without changes to the text approved by the Senate at first reading. Also in Palazzo Madama, the amendment by Fratelli d'Italia, also signed by the PD, on the pharmaceutical payback, the aim of which is to rebalance the balance between the regions, received the green light. The measure redesigns the mechanism and envisages that in the definition of the quotas due to the Regions by the companies as a contribution to the overrun of the pharmaceutical expenditure ceiling, AIFA will no longer take into account only the per capita criterion, i.e. the number of inhabitants, but also the 'respective overruns of the expenditure ceilings', redistributing the amounts to the Regions.

After the failed blitz on the financing of politics with the government's reformulated amendment redrawing the entire discipline blocked by the Quirinale, the decree nevertheless introduces a novelty for party funding: the original version of the proposed amendment presented by the opposition passed, increasing the legally established ceiling (25.1 million euro) of the resources that come from the voluntary allocation of the two per thousand of Irpef by only three million for 2024.