There are many innovations contained in the financial maneuver for families, pensioners, new mothers, companies, accountants, gardeners and public employment. In this regard, the indications contained in the Budget Law are listed.
Stop VAT, Web Tax and New Tax Calendar
The maneuver started by dedicating 15,7 billion out of 20 to stop the VAT increases that would have been triggered in 2018. But the tax measures are many. There are two major chapters: the web tax, written in the Senate and amended in the Chamber, sets a 3% levy starting from January 2019 and does not affect e-commerce.
The tax and declaration calendar is also rewritten. The farewell to sector studies has been postponed by one year, the deadline for the pre-filled return passes to 23 July and the deadline for the Tax Return - the old Unico - to 31 October, together with Irap and 770. It was then renewed - but not extended to shops - the flat rate coupon on subsidized rents at 10%.
Youth and Work
Work is one of the threads that binds many measures. The most important rule concerns the 50% reduction for each new addition indefinitely for three years. For 2918 alone, you can reach 34 years of age. The 'bonus' rises to 100% for recruitment in the South, where the discount is the same level for all unemployed for over 6 months. On the other hand, the "tightening" on the renewal of fixed-term contracts and even on the minimum indemnities provided for by the Jobs Act has not passed. For young people there is the extension of the 18 / year-old bonus and the renewal of the Stradivarius bonus: this is the contribution purchase of instruments for those who study in music conservatories or high schools.
Pensions
Much of the issues addressed with the trade unions to make the pension exit more flexible have been introduced in the maneuver. The audience of those who can access the pension advance is expanding - Ape social paid by the State.
There are 15 categories that are exempt from increasing the retirement age to 67 years from 2019. A 'discount' on the retirement age is provided for working mothers: one year per child with a 2-year ceiling. A fund arrives to extend further savings.
Public Administration, Contract and Work
After eight years of blockade, the public employment contract is refinanced. An increase of 85 euros and a one-off fee of over 500 euros, although negotiations are still ongoing. But many hires are also expected for the public sectors: from the 18 of the school to the stabilization of the LSU in Palermo, from the funds for over 7.000 hired by the police and firefighters to the stabilization of the precarious IRCCS research, up to the resources for the researchers who compensate for the freezing of shots. 50 auxiliary magistrates also arrive in the Supreme Court.
Families, from children to gardens, from boilers to buses
There are many regulations that impact families. In addition to the measures for young people, there is the renewal of the eco-bonus (with changes on the less efficient boilers that come out of the discount) of the sismabonus and of the rules for renovations.
A deduction for works in condominiums and the garden bonus are introduced: deductions of 36% for the care of the private green of terraces and gardens, including condominium ones. Then keep an eye on children and transport costs: the baby bonus also remains in 2018 but above all the threshold to keep them taxable rises from 2.840 to 4.000 euros. In addition, the 19% deduction for bus-train passes returns. The discount also applies to employers who pay it to employees. The measures for families also look at poverty, health and bank cracks. Poverty comes in resources to finance the Inclusion Income (Rei), 300 million in 2018 but then it goes up, with a higher allowance for the over 55 unemployed. For the reimbursements to the victims of the banking crises, instead, funds arrive, doubled from 50 to 100 million in the passage to the Chamber. Instead, a fund arrives to reduce health super-tickets and an important standard for family assistance: 60 million aimed at supporting those who take care of non self-sufficient family members (the 'caregivers').
4.0 companies and innovation supersconto
The business package is worth a good ten billion dollars over the next decade.
For business 4.0, discounts are provided for investments in innovation, research and training. But there is also a tax credit for the "digital" training of employees. The investment incentive (super-amortization) remains but falls from 140 to 130%, the hyper-amortization (for the South) remains at 250%. The rule was then extended with an amendment to the expenses for technological innovation. A tax credit of 30% also comes for creative projects in the world of culture: from the creation of apps to projects for virtual reality.
Look at the production activities also the referral to the 2020 of the Bolkestein directive on the concessions of public areas, which concerns both street traders and the spa sector.
Sport
The maneuver also contains a 40 million sports package. In addition to the tam tam norm, to register foreign athletes who do not have a residence permit with the name borrowed from the Castelvolturno basketball team, there are funds to promote the nursery of young players. The TV rights of the Serie A clubs are then redesigned. The latest novelty is the use of vouchers for stewards in stadiums.