Green light from the Senate to the tax decree: what it contains, from the two per thousand to the VAT concordat

The Senate gave the green light with confidence to the fiscal decree. Now the measure passes to the House. There are many measures contained in the measure: from two per thousand for parties, to the concordat, passing through payback and VAT numbers.

After the failed blitz on the financing of politics with the government's reformulated amendment redrawing the entire discipline blocked by the Quirinale, the decree nevertheless introduces a novelty for party funding: the original version of the amendment proposal presented by the opposition passed, increasing the legally established ceiling (25.1 million euro) of the resources that come from the voluntary allocation of the two per thousand of Irpef by only three million for 2024.

Among the most relevant novelties is the reopening of the terms of the two-year concordato preventivo, approved by the Council of Ministers on 12 November by decree-law, which was then merged into the tax decree to speed up its approval. The 'concordato bis' to those who did not adhere to the first tranche: the same conditions apply and the window will close on 12 December. The same decree also extended the scope of the 100 euro Christmas Bonus, together with the thirteenth month's salary of employees with at least one dependent child, including single ones.

With the government's reformulation of the amendment tabled by the League, it will be possible to postpone the payment of income tax for individual VAT numbers up to 170,000 euro of revenue or remuneration: the deadline of 2 December (30 November falls on a Saturday) is postponed to 16 January, paying in a single instalment and instalment in five instalments due on the 16th of each month until 16 May.

Green light to Fratelli d'Italia's amendment, also signed by the PD, on the pharmaceutical payback, the aim of which is a rebalancing between the regions. The amendment redesigns the mechanism and stipulates that in the definition of the quotas due to the regions from the companies as a contribution to the overrun of the pharmaceutical expenditure ceiling, Aifa will no longer take into account only the pro-capita criterion, i.e. the number of inhabitants, but also the "respective overruns of the expenditure ceilings", redistributing the amounts to the regions.