The Irpef decreeconverted into law, was launched by CDM To correct a coordination defect with the implementing decree of the tax delegation which provided for the only 2024 there Reduction of IRPEF rates from 4 to 3, mechanism made then structural from the last Budget law. The revision of the text had been solicited by Caf and from the CGILgiven that the estimates drawn up by the tax consultants for the calculation of Acconti They produced amounts still based on the old rates.
- Irpef cut: To proceed with the Irpef cutting for the middle class It is estimated to serve between 2.5 and 4 billion euros. The agreed he had not provided the revenue hoped for by the government, with the collection stopped a 1.6 billionsince they had joined 600 thousand taxpayers of 4.5 million potentially interested. The government had tried to reduce the tax burden On the middle class already with the latest budget law, but the necessary resources had been lacking.
- Tax return: In recent weeks, taxpayers are struggling with the tax return: from this year a new one has taken place modulation of deductions for i employeesin particular for i income above 50 thousand eurosand for the family concessions.
- Contents of the fiscal DL: To support the corrective on the IRPEF depositwhich allows the modulated calculation on the three rates, the current part is increased 245.5 million euros for 2026. To the charge compensation It is provided by means of reduction of the fund for compensation of financial effects not provided for current legislation. In the illustrative report: «limited to Tax period 2024have been Removed the Irpef rates reducing the income brackets to three and the income limit of the No Tax Area expected for employees, bringing it to the same level as retirees ». The correction on the deposit is made by replacing the phrase “the tax periods 2024 and 2025” with “the tax period 2024”.
- Reorganization of deductions: The new threshold for the deduction at employee work salt a 1,955 euros for those who have income up to 15 thousand euros. To prevent the increase in the deduction from excluding from the so -called ‘Bonus 100 euros’a corrective: who earns up to 20 thousand euros will receive an additional sum that does not contribute to the formation of income. From the January 1, 2025for subjects with income greater than 75,000 euroslimits for the use of deductions are set, with a mechanism based on overall income And number of fiscally dependent children. Expected one progressive reduction deductible expenses, with major protection for large families or with children with disabilities.