The season of pre-populated 2024 opens with some uncertainty. Errors and strong ones were reported during the week slowdowns in sending the receipts.
L’Revenue Agency reassured taxpayers that they are not present in the declarations anomaliesand announced that i slowdowns were caused by the need to operate a monitoring punctual on the large number of submissions of pre-compiled declarations which have now been resolved.
Then came the details on the new car and motorbike incentive plan. The Prime Ministerial Decree of May 20 regulates the new ecobonusthe platform for the booking of contributions will be operational from Monday.
Citizens and citizens who buy low emission vehicles pollutants and scrap old vehicles can receive up to 13,750 euros.
News then on the subject of superbonus with the publication of the law converting decree no. 39/2024 and for industry 5.0 plan: the implementing decree seems to be on its way.
The 2024 precompiled form is now underway, albeit with some critical issues
The new declaration season started on May 20th with the green light to modify and send the data pre-filled form 730/2024.
A limping start, however, given that reports of errors in declarations and a fort slowdown on sending the receipts by the system, with repercussions also on the possibility of proceeding with the cancellation.
The Agency has specified that beyond May 31st one million users sent the declaration of income ready for use, with a growth rate compared to last year of 28 percent and made it clear that the pre-populated 2024 made available to citizens starting from May 20th, the first useful day for sending, they do not contain anomalies and that monitoring is constant.
As regards the critical issues relating to long waitshowever, it was the Agency itself that confirmed the slowdowns with a notice on the site announcing a return to regularity for the system issuing of pre-compiled results:
“The need to carry out timely monitoring of the large number of pre-compiled declaration submissions in recent days has led to slowdowns in the electronic notification of receipts confirming the submission of the forms.
Once this first phase of feedback has been completed, the receipt issuing system is now fully operational and is delivering all the receipts. The notification process, currently almost complete, should be completed in the next few days.
We apologize for the inconvenience.”
In any case, he notified the Agency via his WhatsApp channel, in case they emerge any anomalies even after the presentation of the pre-compiled declaration, taxpayers will be assured of their maximum assistance also through personalized messages in the web procedure.
Also in this regard, to facilitate the support on sending the pre-filled 2024 form expansion of thehelpline for citizens.
In addition to the standard hours, from Monday to Friday, from 9am to 5pmeven in the morning of Saturday 1st June and 15th June (from 9am to 1pm) it will be possible to ask your questions to the Revenue Agency.
Ecobonus car 2024: from Monday 3rd the green light will be available for booking contributions
With the publication of Prime Ministerial Decree of 20 May 2024 The expected green light for the new version of theecobonus for cars and motorbikesthe benefit it guarantees incentives to those who scrap their old vehicle to purchase a new non-polluting one.
Incentives are available for the new plan 950 million euros. The goal is to encourage the purchase of new electric vehicles and non-polluting (cars, motorbikes, mopeds and commercial vehicles) and encourage the scrapping of the most polluting cars (Euro classes 0, 1, 2 and 3).
It rises from 5,000 to 13,750 euros The maximum contribution which can be obtained for the purchase of an electric car, against the scrapping of a vehicle up to Euro 2.
All the concessions that can be obtained for cars are summarized in table following.
| Electric (0-20g/km range) | Plug-in hybrids (21-60g/km range) | Thermal (range 61-135g/km) | |||
|---|---|---|---|---|---|
| Beneficiaries | Natural and legal persons | Natural and legal persons with ISEE less than 30,000 euros | Natural and legal persons | Natural and legal persons with ISEE less than 30,000 euros | Natural persons |
| Without scrapping | 6,000 | 7,500 | 4,000 | 5,000 | 0 |
| Scrapping up to Euro 2 | 11,000 | 13,750 | 8,000 | 10,000 | 3,000 |
| Scrapping up to Euro 3 | 10,000 | 12,500 | 6,000 | 7,500 | 2,000 |
| Scrapping up to Euro 4 | 9,000 | 11,250 | 5,500 | 6,875 | 1,500 |
| Maximum price threshold excluding VAT | 35,000 | 45,000 | 35,000 |
For motorcycles and mopeds (categories L1e, L2e, L3e, L4e, L5e, L6e and L7) a contribution equal to 30 percent of the purchase price, up to a maximum of 3,000 euros.
This contribution rises to 40 percent of the purchase price, up to a maximum of 4,000 eurosIf scrap a euro category 0, 1, 2 or 3 vehicle of which you have been the owner or registered owner for at least 1 year or of which a cohabiting family member has been the owner or owner for at least 1 year.
There platform for the reservation of the contributions, MIMIT has begun, will be operational from Monday 3 June. Interested parties should contact directly dealer/reseller where they purchase the new vehicle.
Industry 5.0 Plan: delays put investments at risk
Confirmations arrived this week regarding the adoption of the implementing decree for the Industry 5.0 plan.
The MEF UndersecretaryFederico Freni, during the questions in the Finance Commission of the Chamber on May 29th, announced that theinvestigation into the implementing decree is in the process of “completion in this way” and, once the draft decree has been defined, the procedure for acquiring the agreement with the MEF will begin.
The new structure of concessions for businesses it has been in force since March 2nd, following the publication in the Official Journal of Legislative Decree no. 19/2024, but the plan is still still waiting for the MIMIT implementing decrees.
The delays, however, weigh on businesses who intend to benefit from 6.3 billion euros allocated by the Transition 5.0 fund.
The lack of certain rules as regards obligations, communications and specific requirements requested, in fact, it is discouraging businesses to carry out investmentsdespite the reassurances regarding the retroactivity of the provision.
Superbonus decree: conversion law in the Official Journal
The publication in the Official Gazette also arrived this week conversion law of the superbonus decree, DL n. 39/2024.
At the end of the parliamentary process there are numerous changes to the original text of the decree. The new text incorporates the novelty introduced by the Government’s amendment, including the mandatory lengthening of deduction after 10 years for them expenses incurred starting from 2024.
Right away a summary of the main interventions.
| Measure | Novelty |
|---|---|
| Credit spreader | deduction over 10 years for expenses incurred in 2024 |
| Compensation with F24 | tight for banks, with the ban on compensation with social security contributions |
| Purchase of credits | use in 6 years for banks and insurance companies, in the case of purchase at a price lower than 75 percent of the nominal value |
| Credit assignment | stop also for the remaining installments of the building bonuses, for the expenses already incurred in recent years |
| Controls | strengthening of activities by the Municipalities |
| Third sector | establishment of a fund of 100 million euros |
| Renovation bonus | reduction of the deduction to 30 percent starting from 2028 |
Contributory peace 2024: INPS instructions
In terms of social security, theINPS published the circular with the instructions to take advantage of the new one contributory peace provided for by the 2024 Budget Law.
The novelty consists in the possibility for citizens to redeem periods not covered by contributions until 5 yearseven if not consecutive.
The period subject to redemption must be between the year of the first and the last credited contribution obtained between 1 January 1996 and 31 December 2023.
An important novelty is that the maximum limit of the 5 years is determined without taking into account any periods for which redemption has already been requested pursuant to law no. 4/2019. Therefore, even those who have already carried out the rencashment of contribution periods based on these provisions you will still be able to redeem for up to 5 years.
There request for the redemption of periods not covered by contributions it must be sent by expiration of the December 31, 2025. You can send:
- online, by accessing the institutional website via SPID, CIE or CNS;
- multi-channel contact center, by calling the toll-free number 803 164 from a landline or 06 164164 from a mobile phone, for a fee based on the telephone operator’s tariff plan;
- Sponsorship institutes and authorized intermediaries.
For the workers of the private sectorthe request can also be submitted by employerwho can bear the related burden using i production bonuses due to the employee.
