Housing plan, first cut on amendments: stop tax breaks

The spaces for tax relief measures to be included in the Housing Plan are narrow. This was said by the first skimming of the amendments, carried out yesterday by the House Environment Committee. In fact, the admissibility check on the proposals presented last week cut the legs off several amendments intended to introduce deductions and bonuses of various kinds, requested by several parties during the hearings.

All in all, the amendments to decree 66 (rapporteurs: Dario Iaia (Fdi), Erica Mazzetti (Fi) and Elisa Montemagni (Lega), declared inadmissible, were about fifty. After deducting the duplicate ones, this brought to 438 the count of the amendment proposals remaining on the track, but the Environmental Commission - explained president Mauro Rotelli (FdI) - intends to proceed with the reported ones, which should be around 250-270, to further reduce the perimeter of the work.

Analysing what has been skipped, a number of amendments that are clearly incompatible in terms of subject matter have been deleted, such as a proposal that allocated financial resources for the realisation of urban regeneration interventions in the Municipality of Forni di Sopra, in the province of Udine, or another proposal dedicated to regulating an extraordinary plan for the protection, environmental rehabilitation and regeneration of the historical centre of Cosenza. On the subject of conditions, the amendment that tried to clarify, by law, the full equalization of buildings sanctioned from 1985 onwards with those built with a regular permit has been cancelled: in fact, jurisprudence currently assigns them a series of limitations, for example on the volume premiums. Even this clarification will find no place in the Home Plan.

Above all, however, it is the tax chapter that is most penalised by ineligibility. Thus, the hypothesis of extending the facilities dedicated to PIRs to long-term savings plans "whose object is the financing of integrated building programmes", organised in accordance with the provisions of the Piano Casa (House Plan), has been stopped. The possible exemption from the registry tax for deeds "involving the transfer for consideration of the ownership of real estate units used as dwellings, purchased by persons who, within six months of the purchase, enter into a contract of enjoyment with a view to the subsequent alienation of the same units" is dropped. It would have been, in practice, a form of facilitation to rent to buy. 

No room, as yet, for new tax deductions. A proposal that envisaged the introduction of specific concessions, dedicated to the renovation of public and social housing buildings, has been dropped: a basic discount of 40 per cent, which could even be raised to 100 per cent in certain situations, such as for recharging columns or for the removal of architectural barriers. In the same way, a kind of safeguard for works linked to the superbonus is unacceptable. Stop, finally, the adjustments forthe dry tax on short-term rentals. And no to the establishment of a Guarantee Fund for the investments of savers in the House Plan interventions.