Dpb: from banks and insurance companies 4.4 billion in 2026, 11 in 3 years. The contribution is not a one-off

"In order to encourage wage adjustment to the cost of living and strengthen the link between productivity and wages in the private sector, specific fiscal measures are envisaged for employees with regard to the renewal of contracts and performance bonuses. For the same purposes, in the public sector, a tax relief measure is envisaged on ancillary treatment." reads the Dpb transmitted to the EU prior to the manoeuvre.

The financing of the reform on the care and assistance role of the family caregiver, the enhancement for 2026 of the bonus for working mothers with at least two children and with annual incomes below 40,000 euro, and then the refinancing for two years of the 'Dedicated to you card' for the purchase of basic foodstuffs: these are some of the measures planned in the manoeuvre for the family as indicated in the PDB sent to the EU. Among the measures there is also an extension of the Isee, with an increase in the threshold to exclude the first home but also with increases in the equivalence scales for families with two or more children.

For the purpose of access to certain subsidised benefits, a revision of the regulations for calculating the Isee is introduced, which affects the value of the house (probably 75,000 euro cadastral value) and the equivalence scales, with overall effects of almost 500 million euro per year.

La riduzione delle aliquote Irpef dal 35% al 33% prevista dalla manovra vale oltre 8 miliardi. Lo stima il Dpb che è stato trasmesso a Bruxelles e che nelle tabelle relative all’impatto delle misure quantifica il taglio Irpef nello 0,12% del Pil in ciascun anno del triennio interessato. La manovra prevede anche altre misure di riduzione del carico fiscale sul lavoro per 2 miliardi circa il primo anno e altre misure fiscali per circa 1,5 miliardi sempre nel 2026, che vanno gradualmente a ridursi.La misura centrale della nuova legge di bilancio guarda al ceto medio con un abbassamento dello scaglione Irpef dal 35 al 33%. La norma peserà 9 miliardi in tre anni. La platea dovrebbe essere quella tra i 28mila e i 50mila euro e il beneficio arriverebbe a un massimo di 44

The super-amortisation for business support and for innovation is back: the total value is 4 billion euro. Tax credit over the three-year period for companies in the Zes and refinancing of the Nuova Sabatini. For the 'Support for businesses and innovation' the manoeuvre envisages just over 7 billion over the three-year horizon. The Dpb quantifies the impact of the measures in favour of businesses at 0.13% of GDP in 2026, 0.10% in 2027 and 0.08% in 2028. As for public investments, they are quoted at 'zero' next year, at 0.09% of GDP the following year and at 0.12% in 2028.

 Another year for businesses without the plastic and sugar tax. The two taxes are, in fact, frozen again through 2026.

Confirmed also for next year at 50 per cent the refurbishment bonus on the first house and at 36 per cent that on the second.

In addition to the refinancing of over EUR 5 billion for 2026, EUR 5.7 billion for 2027, and almost EUR 7 billion for 2028 provided for in last year's budget law, EUR 2.4 billion for 2026 and EUR 2.65 billion for the following two years.

It is possible to freeze the increase in life expectancy linked to the pensions and which will be triggered by 2027 but, according to rumours, it will be selective, i.e. excluding certain categories such as hard-working and early retirement jobs. Alternatively, the hypothesis of an increase of only one month per year until 2029 is emerging.

Work is still in progress on the details of the pace fiscale, which should cover the whole year 2023. The most credited hypothesis remains that of 108 instalments over 9 years, those who have never filed a tax return would be excluded.

The coverage of the manoeuvre, which, according to the draft budget document, will be derived in 2026 from 'measures in the financial and insurance sector', amounts to approximately EUR 4.4 billion. This is 0.19% of GDP, a percentage that will be replicated in 2027 and will then fall to 0.10% in 2028. In all, over the three years of the planning period, the total figure will therefore exceed EUR 11 billion.