Flat tax up to 85,000 euros and measures against high energy costs, the 2023 Maneuver approved


22/11/2022 – Flat tax up to 85,000 euros for self-employed and VAT numbers, measures against expensive energy, reactivation of the Stretto di Messina spa company.

These are some of the provisions contained in the Budget law for 2023 approved yesterday evening by the Council of Ministers under the presidency of Giorgia Meloni. At the same time, the multi-year budget for the three-year period 2023-2025 and the update of the Draft Budgetary Plan (DPB) were also approved.

The measures take as a reference the programmatic framework defined in the integration to the Update Note of the 2022 economic and financial document and quantify the amount of the value of the measures contained in the budget maneuver in 35 billion euros.

The maneuver – explains the Government – is based on a cautious and realistic approach which takes into account the economic situation, also in relation to the international scenario, and at the same time sustainable for public financeconcentrating a large part of the available resources on interventions to support households and businesses to counter the high energy price and rising inflation.

And announced it rationalization of building bonuses? Yesterday, during the meetings that preceded the Council of Ministers, some sources reported that the Government was finalizing some measures to rationalize the incentives dedicated to construction. If they are not in the text of the Budget Law, it is probable that they will be included in the Connected Tax, going to integrate the provisions of the recent DL Aiuti quater.

Flat tax up to 85,000 euros and incremental

The ceiling of annual revenues and compensation under which self-employed workers and VAT numbers pay a flat-rate tax with a single rate of 15% rises from 65,000 to 85,000 euros. If the threshold is exceeded, the ordinary rate will be applied from the following year. According to estimates by the Ministry of Economy and Finance, the number of beneficiaries will slightly exceed 100,000 people. An incremental flat tax of 15% is also introduced with a deductible of 5% and a maximum ceiling of 40,000 euros.


Guarantee Fund for enterprises

The fund is refinanced for 1 billion for 2023. The fund guarantees all financial transactions directly aimed at business activity granted by a lender (bank or other). Ipo bonus extended (tax credit to encourage SME listing on the stock exchange).

Measures against expensive energy

The resources allocated to measures against high energy costs for the first three months of 2023 which will make it possible to increase aid to households and businesses, also expanding the number of beneficiaries, amount to over 21 billion euros. It is confirmed the elimination of improper bill chargesthe tax credit for the purchase of electricity and natural gas has been refinanced until 30 March 2023 which will rise from 30% to 35% for bars, restaurants and shops, while for energy-intensive and gas-intensive companies from 40% to 45% .

Cash ceiling at 5,000 euros

From 1 January 2023, the threshold for the use of cash will rise from 1,000 to 5,000 euros.

Reactivation of the Ponte Stretto company

To restart the project for the construction of the bridge over the Strait of Messina, the reactivation of the company Stretto di Messina spa currently in liquidation is envisaged.

The measures approved yesterday evening will be sent to Parliament and to the European authorities.


Source: Le ultime news dal mondo dell'edilizia by www.edilportale.com.

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