Rome, 30 December. (Adnkronos) – Taxes, work, businesses, families, pensions but also gold and postal parcels: the final green light arrived in the Chamber today, Tuesday 30 December, for the 22 billion euro maneuver with 216 yes votes, 126 votes against and 3 abstentions.
And on the extra month to retire from 2027 and align the thresholds with life expectancy comes the immediate comment from the Minister of Economy Giancarlo Giorgetti: “During 2026, if things continue to go well in the public accounts as they have done up to now, we will also try to reduce that extra month which would start from 2027”.
MIDDLE CLASS TAX CUT – The ‘queen’ measure of the bill worth around 3 billion euros is the reduction of the second Irpef rate from 35% to 33% for incomes up to 50 thousand euros. Second step of the process started last year with the tax cut for the lowest incomes as part of the tax reform, the new benefit varies from a minimum of 40 euros per year to a maximum of 440 euros per year. Above 200 thousand euros it is eliminated.
SCRAPPING FIFTH – With the maneuver a new season of fiscal peace begins. With the quinques scrapping over 9 years, with 54 bimonthly instalments, it will be possible to scrap the bills for the period between 2000 and 2023 resulting from the failure to pay taxes or social security contributions. The interest rate on the installments will be 3%.
GOLD – The FdI proposal which attributes ownership of the gold reserves stored by the Bank of Italy to the Italian people is the norm.
PARCELS – The contribution of two euros is applied on postal parcels arriving from non-EU countries with a value of less than 150 euros.
PARITY SCHOOLS AND BOOK BONUSES – Stop Imu on private schools that provide an average fee for families that is lower than the average cost per student. Voucher of 1500 euros for children in middle or high school for families with ISEE within 30 thousand euros.
BANKS AND INSURANCE – The total contribution from banks and insurance companies amounts to over 12 billion euros, one billion more than initially foreseen in the government scheme. In detail, for banks, the percentage of deductibility on previous bank losses drops, going from 43% to 35% in 2026 and from 54% to 42% in 2027 and from the 2% increase in IRAP, subjects with a lower tax base are excluded and a deductible of 90 thousand euros is introduced applicable on the higher tax due (+2%) only for the 2027 and 2028. The payment as an advance of 85% of the contribution on the vehicle and vessel insurance premium due for the previous year is also expected.
CAR TPL – The rate on the car TPL policy for the risks of injury to the driver and risks of roadside assistance for insurance contracts stipulated or renewed starting from 1 January 2026 rises to 12.5%.
TOBIN TAX – From January the tax rate on financial transactions will go from 0.1% to 0.2% if the sale takes place on regulated markets and from 0.2 to 0.4% in other cases. The rate on high-frequency trading rises from 0.02% to 0.04%.
HOLDING DIVIDENDS – Access to the exclusion regime is provided only with direct participation in the capital exceeding 5% or with a tax value exceeding 500 thousand euros.
MEAL VOUCHERS – The tax exemption threshold for electronic meal vouchers rises from 8 to 10 euros.
BUSINESSES, TRANSITION AND SEZ – The benefits for companies investing in capital goods, new materials and intangibles functional to the technological or digital transformation in terms of Transition 4.0 or 5.0 have been extended to 30 September 2028. The measure is increased by 180% for investments up to 2.5 million euros, by 100% for investments over 2.5 million euros and up to 10 million euros, and by 50% for investments over 10 million euros and up to 20 million euros in relation to “investments in goods produced in one of the Member States of the European Union” or in states adhering to the Agreement on the European Economic Area, carried out from 1 January 2026 to 30 September 2028. 1.3 billion have arrived for the Transition 4.0 tax credit, the funds for which have been exhausted; and 532.64 million for companies that have applied for the tax credit for the single SEZ.
BUSINESS WITHHOLDING TAX – Withholding tax for businesses from 2028 with a reduced rate of 0.5%, which rises to 1% from 2029.
WORK, RENEWAL BENEFITS – The benefits of 5% preferential taxation on salary increases paid from 1 January 2026 have been extended to contracts renewed in 2024, with the range of beneficiaries expanded to include incomes up to 33 thousand euros.
WORKERS’ PROFITS – The exemption of 50% of dividends paid to workers and deriving from shares awarded in replacement of performance bonuses within the limit of 1,500 euros per year has also been extended for 2026.
ONE MORE MONTH TO RETIRE FROM 2027 – The maneuver gradually aligns the requirements for the old-age pension with the increase in life expectancy over a two-year period. Instead of 67 years and three months more tout court, the bill imposes only 1 more month in 2027 and three months in total from 2028.
STOP EARLY PENSION WITH SUPPLEMENTARY PENSION – Stop the possibility of accessing the early old-age pension by accumulating the income from the supplementary funds.
LESS FUNDS FOR EARLY EARLY PEOPLE – The cuts to the pension advance for early workers, i.e. those who have achieved at least 12 months of contributions before turning 19, are increasing. The cut amounts to 20 million from 2027, 60 million from 2028 and 90 million from 2029 to 2032, while for 2033 the reduction will be 140 million euros and 190 million from 2034.
TFR – From January 1st, companies with 50 employees will also be required to pay TFR to the INPS Fund. From 2032 the scope will be further expanded to include companies with 40 or more employees in the payment obligation.
TFR FOR NEWLY HIRED PEOPLE – Automatic membership of the supplementary pension plan for new hires in the private sector from July 2026. Within sixty days of hiring the worker can still opt to renounce automatic membership.
NARROW BRIDGE – The appropriations relating to the Bridge over the Strait of Messina are refinanced, “in light of the updating of the administrative process and the non-completion of the commitments relating to the sums recorded in the budget in the year 2025 in account of residuals from the year 2024, providing for an increase in resources in the years 2032 and 2033 such as to leave the overall value of the authorized sums unchanged”.
HOUSING PLAN – The resources for the housing plan in progress will drop to 200 million in the two-year period 2026-2027 (100 million per year).
SHORT RENTALS – Rate of 21% on the first house rented for less than 30 days and 26% on the second; beyond the two properties it becomes business income.
ISEE AND HOUSE – The limit of the value of the house for exclusion from the ISEE for the homes of families residing in metropolitan cities (Rome Capital, Turin, Milan, Venice, Genoa, Bologna, Florence, Bari, Naples, Reggio Calabria, Cagliari, Catania, Messina, Palermo, Sassari) rises to 200 thousand euros.
RAI – Over 10 million scissors for Rai.
EU FUNDS – The Development and Cohesion Fund is reduced by 300 million euros for 2026 and by 100 million for each of the years 2027 and 2028.
