Economy decree, Senate approval of confidence. From VAT on works of art to the mothers' bonus: all the novelties

The Senate approved the government's confidence question on the Economy Decree. The yes vote was 97, the no vote 66, and one senator abstained. The measure now passes to the Chamber of Deputies. The Economic Decree is a wide-ranging and transversal measure, touching on different sectors that are all central to the country's economic and social resilience. From the disputed healthcare payback to measures for industrial competitiveness, up to tax interventions on the art market and support for women's work, the decree tries to hold together budgetary needs and the demand for equity, with solutions that often aim at smoothing out open conflicts rather than resolving them once and for all.

One of the most controversial nodes addressed by the decree concerns the so-called healthcare payback, i.e. the mechanism according to which, in the event of regional expenditure ceilings for medical devices being exceeded, supplying companies must contribute to covering the deficit. This rule, which has been applied retroactively for several years in the past, has generated thousands of disputes and a harsh clash between companies and public administrations. The decree does not eliminate the payback, but reshapes its impact: companies will be able to pay what they owe in four annual instalments, while those who pay in a single instalment will have access to a 10% discount. In some cases, companies with very low turnovers or margins may be exempted in whole or in part. There is also the possibility of offsetting debts with receivables from the PA, through a fast certification procedure. The measure, as emphasised in the parliamentary dossier, is intended to prevent the collapse of the sector and at the same time guarantee the continuity of supplies to the National Health Service, but it remains a bridging measure, pending an overall review of the system.

The decree also devotes ample space to supporting industrial enterprises, particularly those located in crisis areas or in strategic sectors such as steel. Resources are earmarked to ensure the continuity of production in strategic plants (such as the Taranto and Piombino steel plants), accompanying the decarbonisation process with technological innovation projects such as the production of pre-diesel. There are also regulatory simplifications to attract investment, the strengthening of instruments for development agreements, and incentives for employment and retraining of workers. The idea is not to limit ourselves to plugging crises, but to launch an active industrial policy that accompanies ecological and digital transitions and strengthens the competitiveness of national production chains.

Another measure contained in the decree, less visible but significant, concerns the cultural sector. A reduced VAT rate of 5% is introduced for the direct sale of works of art by authors or their heirs. This is a measure designed to incentivise the production and trade of contemporary art, recognising the economic and symbolic value of artistic work. According to the technical report, this regulation also aims to encourage the traceability of the art market and to combat tax evasion by stimulating the transition from informal transactions to official and regular circuits.

Finally, the law contains a strengthening of the contribution bonus for working mothers with dependent children. In particular, the total exemption of social security contributions for employed mothers with at least two children, starting from the second year of the youngest child, is confirmed for 2025. The measure is designed to encourage women with children to remain in the labour market, in a country where female employment remains among the lowest in Europe. According to the parliamentary dossier, the bonus is a form of direct income support and a long-term incentive to the birth rate, but its impact will be linked to the measure's stability over time and its compatibility with the needs of businesses.