Today, the final changes were voted on in the Senate Budget Committee. It must be voted on in the Palazzo Madama Chamber next week and then voted on for final approval by the Chamber in mid-December. Let’s talk about the long-awaited “Advances” decree law. The decree on the 2024 budget was the subject of heated debate in the government majority and the opposition. Here are the new features it brings.
Problems of renters
The Advance Decree intervenes by imposing new obligations on landlords who rent to tourists. First, the national identification code Cin was introduced in tourist rentals. It will be issued by the Ministry of Tourism, and those who do not will be fined between 800 and 8 thousand euros. If the CIN is not shown, the sanctions range from 500 to 5 thousand euros.
However, business renters are penalized with a fine of between 2 thousand and 10 thousand euros for the lack of certified reporting on the start of business (Scia). In addition, fines ranging from 600 to 6 thousand euros are expected to be imposed on those who do not comply with security obligations and properties that do not have gas and carbon monoxide detection devices and portable fire extinguishers.
Psychologist bonus funds doubled
In 2023, the fund allocated to psychologist premiums should increase from 5 to 10 million euros. Forza Italia senator and Palazzo Madama vice president Licia Ronzulli talks about a “very important” result. But it is a negligible step forward compared to the Italian demands for help.
The scope of smart work has been expanded for parents with children under 14
The smart working practice for parents working in the private sector with children under the age of 14 has been extended for three months until March 31, 2024. This is envisioned by two amendments introduced by the Democratic Party and M5S and approved by the Senate Budget Committee. Flexible working in the private sector for parents with children under 14 is in effect until 31 December
VAT exemption on “healing” beauty treatments
The green light has been given to amend the Progress Decree to provide VAT exemptions for beauty treatments, a rule much contested by the opposition.
Exemption from VAT will apply to “aesthetic surgical healthcare services provided to a person for the purpose of diagnosing or treating diseases or health problems or protecting, maintaining or improving health, including psycho-physical health, only to the extent that these treatment purposes arise from the following purposes”. “a special medical certificate”.
VAT on food supplements has been reduced to 10%.
VAT, reduced to 10%, will apply to food supplements, regardless of the way they are presented and marketed. A Foreign Direct Investment amendment, later reformulated by the government, provides for this. The rule clarifies an aspect of the VAT regulations that has been repeatedly referred to by the Internal Revenue Service, that dietary supplements do not benefit from reduced VAT per se but must be assessed on a case-by-case basis.
The Revenue Administration will assist the taxpayer who is subject to tax audit.
The taxpayer’s “assistance and representation” is valid for the taxpayer who is subject to tax inspection. This is achieved through an amendment to the advance decree approved by the Senate Budget Committee. The amendment, first signed by Garavaglia (Lega), stipulates that in the event of a tax audit, the taxpayer will be “subject at all times to the assistance and representation of the taxpayer” provided by law and, accordingly, the taxpayer may conduct a tax audit. is represented, among other things, by a general or special lawyer.
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Source: Today IT
Emma Fitzgerald is an accomplished political journalist and author at The Nation View. With a background in political science and international relations, she has a deep understanding of the political landscape and the forces that shape it.
