Manoeuvre 2026: from accountants to the pharmaceutical industry, here are all the demands to Parliament

After days of clashes in the majority - and not only - the budget session in Parliament has begun, which opened with a raffic of hearings. A preliminary work that will end on Thursday, 6 November, with the hearing of Economy Minister Giancarlo Giorgetti before the united budget committees of the Senate and the House. There will be four rapporteurs for the budget law in the Senate, one for each component of the centre-right majority - Fratelli d'Italia, Lega, Forza Italia and Civici d'Italia-Udc-Noi Moderati - and the official announcement, according to what has been confirmed, should arrive at the end of the round of hearings.

The second round of hearings will take place on Tuesday 4 November. The hearings include the trade unions (CGIL, CISL, UIL, Ugl, Confsal, Cisal and Usb), Confindustria, Confesercenti, Confartigianato, Casartigiani, Cna, Coldiretti, Cia, Confagricoltura, Copagri, Ance, Confedilizia and Ania.

The auditees put forward their own proposals. Here, in a nutshell, are the insights that have emerged in recent hours.

Although it agrees with the spirit of the manovra, especially with regard to the revision of the IRPEF rate, the National Council of Accountants has put forward a series of proposals. In the text of the memorandum delivered to the joint Budget Committees of the Senate and the Chamber of Deputies, it points out how 'the measure in paragraph 10 of Article 129, which 'makes the payment of fees to freelance professionals who provide services to public administrations conditional on verification of their fiscal and social security compliance, risks producing distorting effects and introducing further bureaucratic complications'. In short, the professional,' it says, 'the professional commissioned by the public administration will be required to produce the documentation proving fiscal and social security compliance at the same time as submitting the invoice for the services rendered.

Non solo. Il Consiglio nazionale dei commercialisti invoca «una modifica anche sul trattamento fiscale dei dividendi percepiti dagli imprenditori e dalle società, o enti residenti che, nel testo in discussione, viene escluso dal perimetro della Pex per le partecipazioni inferiori al 10%». Per i professionisti «la misura è del tutto asistematica e andrebbe espunta dalla manovra. In subordine, andrebbe quanto meno ridotta sensibilmente la soglia al di sotto della quale scatta la tassazione integrale dei dividendi percepiti dai soci e, comunque, per non scoraggiare gli investimenti nel mercato dei capitali, andrebbero escluse dal nuovo regime le partecipazioni in società negoziate in mercati regolamentati». A seguire, si reclama una specifica disciplina per il trattamento ai fini del reddito di lavoro autonomo dei differenziali positivi derivanti dall’acquisizione di crediti di imposta che, tra l’altro, preveda la loro rilevanza soltanto per i crediti acquistati dal primo gennaio 2025, «superando cos