Final approval of the bad weather decree: from stopping taxes and contributions to income support for workers, here are the measures

The measure recognises, if certain conditions are met, the suspension, from 18 January 2026 to 30 April 2026, of certain deadlines for tax and social security contribution fulfilments and payments to persons who, as of 18 January 2026, were resident, or had their registered office or place of business, in damaged properties located in the municipalities affected by the meteorological events that occurred from 18 January. The persons to whom these deadline suspensions apply are identified by order of the Head of the Civil Protection Department, at the proposal of the Presidents of the Sicilian Region, the Calabria Region and the Autonomous Region of Sardinia, within thirty days. The suspended payments must be made, without the application of penalties and interest, in a single payment by 10 October 2026.

It also provides for the extension by three months of the terms and deadlines provided for in the regulations on the facilitated definition of roles (so-called Rottamazione-quinquies).

In the course of the Chamber's examination, provision was also made for the suspension, for the same period, of payments of lease payments for leasing contracts relating to buildings that have been destroyed or have become unusable, even partially, or to immovable property instrumental to the entrepreneurial, commercial, craft, agricultural or professional activity carried out in the same buildings. The suspension also applies to lease payments for movable capital goods.

The application of the emission limits for water discharges is suspended for municipalities affected by the meteorological events occurring from 18 January 2026, in order to allow for the rehabilitation and subsequent restoration of the water infrastructure damaged as a result of the aforementioned meteorological events.

In order to allow the rehabilitation and restoration of plants and infrastructures seriously damaged due to the meteorological events that occurred from 18 January 2026 to 18 January 2027, it suspends the application of the prescriptions of the environmental authorisations that are incompatible with the state of the sites or inapplicable due to force majeure events.

A monthly income supplement is granted to employees in the private sector, including agricultural workers, who were unable to work as a result of the meteorological events that occurred after 18 January 2026 for which a state of emergency was declared and who, on the same date, were resident or working at an enterprise with its production or operational headquarters in one of the municipalities affected by the aforementioned events, or who were wholly or partially unable to go to work if they were resident or domiciled in the same territories. This supplement, of a maximum amount equal to that provided for by the general regulations for wage supplementation treatments, is disbursed by Inps, in a simplified manner, within the expenditure limit of €37.6 million for 2026 and up to a maximum of 90 days for workers unable to work and 15 days for those unable to go to work, in any case within the time limit of 30 April 2026.

With reference to the period from 18 January 2026 to 30 April 2026, a one-off indemnity is recognised in favour of self-employed workers enrolled in any compulsory form of social security and assistance (forms managed by INPS or by private-law social security bodies) who, as of 18 January 2026, resided, were domiciled or operated, exclusively or prevalently, in one of the municipalities affected by the meteorological events that occurred from 18 January 2026, for which a state of emergency was declared and who had to suspend their activity due to such events. This indemnity is equal to €500 for each period of suspension not exceeding fifteen days and is recognised in any case to a maximum total amount of €3,000 and within the overall spending limit of €78.8 million for 2026.

Compensation (already provided for by the emergency decree adopted in response to the exceptional atmospheric events of 2023) is extended to the exporting enterprises (and related sectors) of Calabria, Sardinia and Sicily damaged by the exceptional weather events of January 2026. The intervention allocates resources up to a maximum of EUR 130 million from already allocated resources, without new charges for the public finance. The definition of the implementation modalities is delegated to specific resolutions of the Facilitation Committee, while the preliminary investigation and assessment of the applications are entrusted to Simest.

A suspension of deadlines is envisaged in favour of enterprises and companies having their registered office or operational headquarters, or local units, in the territories affected by the meteorological events covered by the measure. These are deadlines relating to the payment of annual fees due to the Chambers of Commerce, accounting and corporate obligations, as well as administrative requirements and related penalties concerning the submission of acts and documents to the Chambers of Commerce. It is provided that weather events are considered force majeure for debtors and that, in the affected territories, the lease regulations contained in the Civil Code apply to so-called 'commercial' real estate. This provision applies to leases stipulated by holders of economic activities, including (as specified during the parliamentary examination) the self-employed and the liberal professions.

Agricultural enterprises, cooperatives engaged in agricultural production, fishing and aquaculture enterprises and consortia located in Calabria, Sardinia and Sicily affected by the extraordinary adverse weather events that occurred in January and February 2026 can make use of the benefits already provided for by law in the event of natural disasters, with specific terms and conditions.

The Ministry of Tourism is allowed to carry out, also through the participation of the ENIT company, national and international campaigns aimed at promoting tourism in the territories affected by the meteorological events that occurred on 18 January 2026 in Calabria, Sardinia and Sicily.