Final rush on the maneuver in Parliament while a series of further details emerge from the technical report attached to the text on the impact of the innovations introduced in Parliament on citizens and businesses. The text is now locked down and will have the final approval on December 28th. Then the Chambers will reopen after the Epiphany with a series of measures on the list starting from the Milleproroghe and the three decrees that will be launched tomorrow in the Council of Ministers. At the meeting at Palazzo Chigi, among other things, according to what is reported – the appointment of the new top management of the Revenue Agency following the resignation of Ernesto Maria Ruffini should also arrive. And, according to the rumors of the last few hours, the choice should fall on Vincenzo Carbone, the current deputy director of the Taxpayers Division.
Meanwhile, from the technical report to the budget law, some more certainty arrives on one of the heaviest measures introduced in Parliament: the IRES premium. The 4 point discount on the tax that will be applied, only for 2025, to those who decide to reinvest their profits and hire at the same time. A measure strongly desired by industrialists and supported by Forza Italia for which a contribution of around 400 million will come from the banks. The potential audience, calculated by the Accounting Office, is 18 thousand companies which, it is highlighted, will be able, moreover, to make investments in the two-year period 2025-2026 amounting to 11 billion euros and 109 thousand new hires. The impact of the rule which introduces the possibility of an advance pension by accumulating the amounts of the supplementary fund is decidedly different. «Taking into account the specificity of the subjects in question – we read in the report – the number of interested subjects is evaluated in limited terms, of the order of around a hundred at the beginning of the period to gradually grow to around 600 per year at the end of the decade considered ». Help for a few, even if the measure had in any case the objective of giving a first signal on the possibility of considering the amounts of the main pension cumulative with that activated with the funds. Waiting, among other things, for the opening of a new semester of silent consent for the option to confer severance pay to pension funds which was initially hypothesized to be included in the maneuver but was then left out.
Another measure introduced is the increase from 30 to 35 thousand euros in the share of the employee income ceiling beyond which, for the self-employment part, one cannot access the flat-rate regime. The rule only affects 2025 and will impact $126 million less in revenue the following year. Meanwhile, tomorrow in the Senate the examination of the maneuver will begin with the speech of President Ignazio La Russa and then the passage to the commission. The budget law is locked down and will arrive in the Chamber on the 27th for general discussion. The definitive green light is expected for December 28th and an evaluation is underway on whether or not to grant the trust. Moreover, last week the prime minister also said she was willing, in the event of an agreement and compliance with the deadlines, to avoid it.