Public finance

Structural Budget Plan: Italy's long-term commitment to public finance

The Structural Budget Plan represents a long-term commitment for Italy, setting spending levels and deficit reduction. Parliament is examining the Plan, which replaces the old NaDef and aims to ensure deficit reduction and a sustainable debt ratio

by Redaction Rome

3' min read

3' min read

The Structural Budget Plan that has begun its rapid scrutiny in Parliament represents the new form taken by the public finance programme after the reform of the European Union's economic governance, approved at the end of 2023 after a laborious negotiation between governments and destined to make itself felt from next year. The Plan, abbreviated as Psb, replaces the old NaDef, the Update Note to the Economic and Financial Document with which every autumn the government took stock of public finance dynamics and outlined the room for manoeuvre for the budget law. Unlike its ancestor, however, the Budget Structure Plan is much more demanding, because it commits the country to a five-year programme and sets maximum levels of net primary expenditure for the next seven. The commitment is binding, because it can only be changed due to exceptional events or changes of government: despite this, however, Parliament will get away with a couple of half-days of hearings, which then end with the speech of the Minister of the Economy and the vote on resolutions

The correction of accounts

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Pivotal to the Plan, as to the new EU Stability Pact born from the reform, are the ceilings on expenditure increases, agreed between the EU Commission and the Government with the aim of guaranteeing the deficit reduction needed to comply with EU parameters and, above all, on a more substantial level, to bring the public debt/GDP ratio back on a sustainable path of reduction. For Italy, this means an annual cut in the structural deficit of 0.55 GDP points, about 12 billion, in 2025 and 2026, followed by a marginally lighter correction (0.52% of GDP) in the following years (from 2027 to 2031) when the descent of the deficit below 3% of GDP will have taken the country out of the excessive deficit procedure.

Net primary expenditure

The lever to achieve all this is identified by the new European rules in the brake to be applied to net primary expenditure, i.e. total public expenditure adjusted for interest on debt, European transfers (but not NRP loans) and national co-financing, one-offs and cyclical unemployment benefits. This aggregate, which in Italy is worth EUR 1,072 billion per year according to the General Accounting Office, will have to increase on average by no more than 1.5% per year until 2031; which is equivalent to saying that it will have to decrease in real terms, because inflation, albeit moderate in the period, will in any case travel at higher rates, thus drastically reversing the course with respect to the Covid-accelerated expenditure race.

Some good news

The path mapped out by the Structural Budget Plan for the coming years is therefore quite challenging. But in the numbers shown in the document's tables, positive data also emerge, which will give the government a big hand in constructing the budget law based on the new programme. The best news comes from revenues, which, thanks to the increase in employment and the upward revision of GDP levels communicated by ISTAT on 23 September, are travelling at much higher heights than expected (+10.1 billion this year, +17.6 next year, +27.2 in 2026 and so on). This would entail "at current legislation", i.e. net of the budget law, a much more marked reduction in the deficit than that required to comply with European parameters, with the consequence that the government will be able to widen the deficit by almost 52 billion over three years.

Covers

The figure is substantial but, as the plan itself warns, it is not enough. Because in the list of things to be done drawn up in the programme there is the structural transformation of the cut in the tax wedge, also destined to change architecture to avoid the scalone effect that penalises those who exceed 35,000 euro of gross annual income and therefore complicates the renewal of public and private contracts, the confirmation, also for an indefinite period, of the three-rate Irpef tax, the increase in healthcare spending, the refinancing of public employment, the increase in defence spending and so on. The inevitable, as often mythological in the Italian case, structural coverage will therefore be needed. Which ones? Here the document is less talkative, because the political junctures are very delicate: on the table, however, is the reduction of bonuses to the building industry, the overcoming of soft excise duties for diesel, the contribution requested from the banks and the spending review in the ministries. These are still open issues, but they must be closed quickly.

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