The proposal for a flat rate tax of 21% on shop and workshop rents appeared in the Maneuvers. Such relief, currently, is only expected in 2026, pending a long-term solution to be achieved, as envisaged by a tax reform that, among the delegation’s objectives, includes the possibility of extending the flat rate tax regime also to commercial property rentals.
Amendment
The hypothesis has been circulating for several months. The Minister of European Affairs, Tommaso Foti, already spoke about this in the summer. However, this proposal did not find a place in the text of the budget law approved by the Senate. The statement now appears in a folder of more than 5,500 amendments presented at Palazzo Madama, among improvements proposed by Forza Italia, signed by Senator Roberto Rosso. It is likely that these will be included in the list of so-called reported ones, i.e. a small number of amendments that the parliamentary group considers to be a priority and want to include in the final text of the Maneuver. The proposal effectively continues the experiment carried out in the pre-Covid period, which provided the possibility of using the 21% relief only for contracts established in 2019 (and subsequently renewed). The idea is to give greater priority to small traders and family businesses, those who suffer most from exorbitant renewal costs. The reduced rate will actually apply to properties with an area of up to 600 square meters.
House plan
The House is one big part of the Maneuver. It’s not just that the majority wants to review the tax increase on short-term rentals and propose, with an amendment, to cancel the increase once and for all. The League, for example, is trying to include the first directives of the Housing Plan being worked on by the Ministry of Infrastructure, which indicates social housing for the elderly and housing for young people for rent with redemption rights among the priority programs. With seven days remaining until next week’s regional elections in Campania, the main issue within the majority is the Italian Brotherhood’s demand to reopen a 2003 building amnesty sought by Berlusconi’s then government. Melonian explained that the proposal was primarily aimed at Campania, because at that time the Region was late in approving several implementing regulations and did not comply with them. Edmondo Cirielli, the center-right presidential candidate and leading exponent of FdI, defined the initiative of his party colleagues as follows: “an act of justice awaited by thousands of Campanian families who were forced to build houses for housing needs, not for wild illegal construction”. Forza Italia leader and Foreign Minister Antonio Tajani was more cautious: “these issues have to be dealt with on a case-by-case basis, we need to see what can be fixed and what can’t.” The problem, he added, “must be addressed”, because especially in Campania there is a risk of “destruction leaving people in the middle of the road”, giving rise to “social problems”. Therefore, he concluded, “we must face problems calmly, without dogmatism, and make decisions”.
The differences in views included opposition criticism of the mere idea of amnesty. This controversy is not the only one triggered by the many requests for APBN corrections. In fact, Fdi had also anticipated the League and proposed that transport workers declare “in advance” their intention to join the strike. An “unacceptable” proposal was the union’s response.
Insurance
In the documents submitted by the parties, while waiting for the final file to be prepared, there is still room for interpretation which gives the Revenue Agency a reason to dispute with the insurance company regarding the tax to be paid on the car coverage for the driver’s accident. In fact, they are currently taxed at 2.5%. The authorities instead argue that they should be assimilated into TPL Motorbikes which are subject to a levy of 12.5%. A significant increase in the tax owed by the insured and the company only acts as a tax withholding agent. Fdi’s proposal includes the Authority’s interpretation and develops a “spontaneous payment procedure” by which companies can notify the Agency of additional taxes due, without penalties or interest, by May 31. The scheme also provides the possibility of paying everything in three installments between 2026 and 2028, the first on November 16 next year. What we are waiting for now is the final file.
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