Tax, government plans: Irpef cuts for 13.6 million people

The government and the entire majority are focusing on the possible reduction of Irpef for the so-called 'middle class'. The proposal is the one that has been circulating for some time: reduction from 35 to 33% of the second rate (currently applied from 28 thousand to 50 thousand euro), with a possible extension of the bracket up to 60 thousand euro of income.

This was reiterated at Speciale Telefisco by the deputy minister for the economy, Maurizio Leo, recalling that the knot is above all that of resources: "We are waiting for the Istat data on the national economic accounts. Data that will be released on 22 September and will be used by the Treasury to define the Public Finance Planning Document. 'We know that the measure,' Leo adds, 'would affect 13.6 million taxpayers, and is therefore very much felt'.

Another topic was the premium IRES, i.e. the tax rebate for companies that invest and hire. "We have taken a step forward with respect to the difficulty of the regulatory approach with the ministerial decree of 8 August". A decree signed by the deputy minister himself and which implemented the relief provided for by the tax delegation (Law 111/23) and introduced by the Budget Law 2025.

The reduction in IRES (from 24 to 20 per cent) concerns companies that decide not to distribute the profits they generate, but to invest a part of them in their own growth, purchasing assets and creating more jobs.

It is clear that this is a 'special mechanism', says Leo. Because 'the rate reduction is linked to an income aspect, whereas the investment must involve the setting aside of profit, 30% of which must be allocated to the investment. So here we see an asymmetry between what is the discipline of reducing taxation and what is, let's say, the type of investment'.