Irpef: sterilisation mechanism for incomes above 200,000 euro
The new tax intervention also affects higher incomes, with reduced deductions to ensure fairness in the manoeuvre
Il nuovo aiuto fiscale ai redditi in cantiere per la legge di bilancio non si fermerà a quota 50mila euro. Ma si farà sentire anche per i titolari di dichiarazioni sopra quella soglia, spegnendosi solo a livelli considerati lontani dal «ceto medio» oggetto delle attenzioni del Governo. I calcoli sono ancora in corso: ma il meccanismo pensato per sterilizzare gli effetti del nuovo intervento, ed evitare di disperdere risorse che finirebbero a chi non ne ha bisogno, potrebbe scattare a quota 200mila euro all’anno; o un po’ più sotto, se lo imporrà l’esigenza di far quadrare i conti in un mosaico di coperture e spese in cui ancora molte caselle si stanno prendendo a spallate in attesa dell’assetto definitivo.La stessa matematica della manovra del resto ha già messo fuori gioco le ipotesi più ambiziose della vigilia, con la conseguenza che l’aliquota del secondo scaglione Irpef si ridurrà dal 35 al 33% ma non si allargherà sopra l’attuale livello dei 50mila euro di reddito lordo annuo. Da l
Discount up to EUR 440
The rate reduced by two points relieves the tax by an amount that starts from 20 euro a year at 29 thousand euro income and reaches a maximum of 440 euro a year (a little less than 37 euro a month) from 50 thousand euro and up. The sterilisation, therefore, should take away 440 euro of deductions from the taxpayers that the manoeuvre would like to exclude from this aid. Reducing the Irpef for everyone, according to the 2024 declarations, would cost a little less than 3 billion a year. Only half of this sum, however, would end up in the pockets of the more than 9 million Italians who declare between 28 thousand and 50 thousand euro. The rest would go to those with higher incomes.
No benefit for higher incomes
The game, however, is played on a delicate balance between the financial need not to increase costs too much and the political need to include in the discount also the 'middle class', which ends up at a quota of 50,000 euro only for the Italian tax authorities. Consequently, the threshold that will move the scissors on deductions should be set much higher. Above a quota of 200,000 euro, for example, there are only 146,000 people, 0.34% of the 42.6 million Italian taxpayers. In this case, the savings for the public budget compared to the hypothesis of a generalised discount would be limited to 65 million per year, and the move would therefore assume a more than symbolic value. In the work on the eve of the event, other thresholds are also being met: but the choice will have to be made quickly, within the next week.
Rethinking and banks in the crosshairs
In the same, limited period of time, the last word will also be spoken on the 'rottamazione', which in the versions circulated at the MEF is taking on an increasingly lighter structure, with the usual aim of reducing its impact on the public finance balances. On the other hand, the impact should be maximised, at least in the ministerial ambitions, as regards the additional revenue from the new intervention on the banks: the aim is to obtain up to 2 billion euro from there, and the way seems to be paved by the opening pronounced yesterday by Deputy Prime Minister Antonio Tajani: 'We must be very careful when talking about banks, but I think it is right to talk. The intervention under consideration should not take the form of new taxes, but should focus once again on advances, as was done last year with the suspension of DTAs.
