Manoeuvre, key week for changes begins: here are the parties' proposals

For the 2026 Manoeuvre, the week now opening is the decisive week to see what changes may be on the way. Although, presumably, only a small part (and with guaranteed coverage) may become reality. The Budget Law 2026 was approved by the government on 17 October and was presented to the Senate on 22 October. After the round of hearings, the Bureau of the Budget Committee in the Senate set the deadline for the submission of amendments as Friday 14 November (no later than 10am). From that moment on, the real game will begin for the amendments, which, as usual, could then end up in the government's maxi-amendment that brings together all the corrections.

"One of the interventions that I hope can be carried out" in the parliamentary passage of the manoeuvre "is that relating to hyper-amortisation and super-amortisation because they are the ones that in some way give an almost automatic impulse to renew, invest, improve," said Economy Minister Giancarlo Giorgetti. "Making them multi-year would be a good thing because they provide investors with a framework of certainty over time and therefore also the possibility and ability to plan investments. We will definitely try to find a solution'.

In the draft budget bill the coupon remains at 21% only for those who rent a single unit directly, while it rises to 26% for leases managed through intermediaries or portals. The measure, however, displeases Forza Italia, which has always been against any tax increase, but the League also aims to eliminate the measure.

Among the proposals of the League is also a flat tax at 5% for young people up to 30 years of age hired on a permanent basis and a three-year decontribution for the company that hires. The proposal envisages that the incentive could be extended up to 36 years of age in the case of a brain return, i.e. for young people returning to Italy from abroad. But the League is also working on extending the collection of tax bills provided for by the budget law and one of the hypotheses being studied is that of including (the rule contained in the manoeuvre provides for the exclusion of tax bills issued following an assessment) taxpayers who have received an assessment for formal defects.