Taxation, Leo: 'No new super bonus effect on accounts. Now the bonus IRES must be put in place".
The deputy minister: we are working to also cut Irpef for the middle class, it can boost consumption and the production system
3' min read
3' min read
Born last December on Christmas Eve, playing ahead of the implementation of the tax reform, the Ires bonus becomes, after almost eight months, operational. For Deputy Minister Maurizio Leo, who yesterday signed the implementing decree of the Budget Law, it is, however, a time 'that we can define as physiological' and dictated above all by 'the work of analysis carried out by the technicians of the Department of Finance and the State General Accounting Office in verifying the compatibility of the IRES relief with the other forms of incentives recognised to companies and above all with the available resources'.
A lot of criticism has also recently come from insiders about the timing of implementation. How do you respond?
Careful work has been done, trying to regulate even situations that are not simple. I am referring in particular to the cases of extraordinary operations (mergers, demergers or incorporations) or companies that have opted for the consolidated regime. The objective pursued was not to leave anyone out of benefit who met the requirements. In short, we went to meet the needs of companies.
How? .
The implementing decree is the result of a long and constant dialogue with the production world and handles all the complex cases useful for calculating and granting the facilitation, meeting the needs of businesses. Longer timeframes are granted for the interconnection of capital goods, and the possibility is given to use past losses or to be able to distribute dividends to shareholders for previous periods.


