Spada: 'Help companies that want to invest with 5.0 and IRES'

'I am referring,' Spada explains, 'in particular to the introduction of the premium IRES, which would give a considerable boost to investments. These are important measures, especially since to date, unfortunately, the main intervention in the field of corporate income has been the repeal of the Ace, a valid incentive for capitalisation.

The knot for companies remains that of incentives to invest, with the concrete hypothesis that in light of the difficulties and complexity of the measure, Chapter 5.0 will remain little used. "I understand the problems," explains Spada, "taking into account that these are funds from the Repower EU chapter, therefore linked to the theme of sustainability. But something has to be done, because while large companies can act independently, for SMEs these investment incentives are crucial. There are over six billion available, but with the current rules I think we will struggle to use them all.

On the fiscal front, more generally, Leo explains that he is waiting for the outcome of the arrangement with creditors, the deadline for which has been moved forward to 12 December, to see whether the resources raised will be able to allow for greater margins in the manoeuvre.

'We hope,' explains Leo, 'that there will be additional revenue that will be put to use in reducing the rate for the middle class. If we were able to bring the bar down from 35 to 33 per cent and perhaps even embrace the bracket from 50,000 euro and up, at least by 10,000 euro, we would arrive at a very substantial figure. So we have to see what effect the intervention on the concordat will have.

The knot of funds is also present on the subject of the flat tax and the League's proposal to raise the access threshold from 30 to 50,000 euro.

"If the resources are found it is certainly a viable solution, because one of the limitations to accessing the flat tax is the 30,000 euro ceiling for pensioners and employees. Raising it would bring many more people into the flat tax mechanism. The only thing, however, is to be very careful about resources'.