Doubling of the flat tax for foreign bigwigs, support for the displaced people of the Vele di Scampia, the Zes, but also micromeasures such as VAT for sports associations, ski instructors and on the transfer of foals. The menu of the Omnibus decree approved by the government in the Council of Ministers before the summer break includes a wide range of interventions but does not introduce any tax on the extra profits of banks. These are some of the main measures coming.
FLAT TAX SUPER RICH A 200MILA EURO – The flat-rate substitute tax on personal income tax increases from 100,000 to 200,000 euros per year for those who move the tax domicile of their businesses to Italy. To date, 1,186 individuals have benefited from this preferential regime.
SIX – The fund for the recognition of the tax credit for investments made in the Single Zes of Southern Italy from January 1, 2024 to November 15, 2024 has doubled to over 3.2 billion.
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UP TO 1,100 EURO FOR SCAMPIA DISPLACED PEOPLE – For families displaced by the collapse of a balcony in the Vele di Scampia, a contribution of up to 1,100 euros per month will be available until December 31. The Municipality of Naples will provide them: it starts from a minimum of 400 to a maximum of 900 euros, based on the size of the family, with an additional 200 euros if there are over 65s or disabled people with a disability greater than 67%.
LOCAL AUTHORITIES – The decree law provides clarifications on the taxes collected by local authorities and on the application of the spending review of the Regions in law.
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APENNINES WITHOUT SNOW – The decree allocates 13 million euros to support tourism businesses in the municipalities of the Apennine ski areas and districts that in the last ski season (November-March) suffered a reduction in revenues of no less than 30% compared to those recorded in the same period of the previous year. Specifically, the recipients of the measure are: operators of cableway and artificial snowmaking facilities, as well as ski slope preparation; winter sports equipment rental companies; ski instructors, registered in the appropriate professional registers, and the ski schools where they operate; travel agencies; tour operators; managers of spas; tourism-accommodation businesses and catering businesses. Within 45 days of the decree coming into force, the Ministry of Tourism will identify the municipalities affected by the measure, defining the criteria for quantifying the support, the disbursement procedures, the methods of distribution and assignment, and the verification, control and revocation procedures.
VAT SPORTS ASSOCIATIONS, SKI INSTRUCTORS, COLTS – Clarifications on VAT rules for amateur sports associations, a clarification of VAT rules. And still on VAT, clarifications arrive for ski instructors and on the transfer of foals to counteract competition in tax matters that comes from other countries.
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2024-08-11 23:42:07