Rome, 7 August (Adnkronos) – Doubling of the flat tax for foreign bigwigs, support for the displaced people of the Vele di Scampia, the Zes, but also micromeasures such as VAT on sports associations, ski instructors and on the transfer of foals. The menu of the omnibus decree approved by the government in the Council of Ministers before the summer break includes a wide range of measures but does not introduce any tax on the extra profits of banks. These are some of the main measures coming.
Flat tax super rich at 200 thousand euros – The measure raises from 100,000 to 200,000 euros per year the substitute tax on income produced abroad by individuals who transfer their tax residence to Italy, after the date of entry into force of the decree. To date, there are 1,186 subjects who have benefited from this preferential regime.
Zes – The fund for the recognition of the tax credit for investments made in the single Zes of Southern Italy from January 1, 2024 to November 15, 2024, doubles to over 3.2 billion.
Up to 1,100 euros for displaced people Scampia – For families displaced by the collapse of a balcony of the Vele di Scampia, a contribution of up to 1,100 euros per month is coming until December 31. The Municipality of Naples will provide them: it starts from a minimum of 400 to a maximum of 900 euros, based on the size of the family number, with an additional 200 euros if there are over 65s or disabled people with an invalidity greater than 67%.
Local authorities – The decree provides clarifications on the taxes collected by local authorities and on the application of the spending review of the Regions in law. The text includes specific measures regarding the deferral of tax deadlines, in support of territorial authorities, for Ilva, regarding the National Complementary Plan, renegotiation of loans by territorial authorities, publicly controlled companies and implementation of the measures of the Pnrr.
Apennines without snow – The decree allocates 13 million euros for 2024 to support tourism businesses in the municipalities of the Apennine ski areas and districts that in the last ski season (November-March) suffered a reduction in revenues of no less than 30% compared to those recorded in the same period of the previous year. Specifically, the recipients of the provision are: operators of cableway and artificial snowmaking facilities, as well as ski slope preparation; winter sports equipment rental companies; ski instructors, registered in the appropriate professional registers, and the ski schools where they operate; travel agencies; tour operators; managers of spas; tourism-accommodation businesses and catering businesses. Within 45 days of the entry into force of the decree, the Ministry of Tourism will identify the Municipalities affected by the measure, defining the criteria for quantifying the support, the disbursement procedures, the methods of distribution and assignment, and the verification, control and revocation procedures.
VAT sports associations, ski instructors, foals – For sports, measures are introduced to extend the VAT relief ”provided for amateur sports associations and some clarifications are made regarding the VAT regime for ski instructors for the provision of winter sports courses. In addition, provisions are introduced to support operators in the sports sector, in particular in relation to advertising investments made up to 15 November 2024”. And still on the subject of VAT, clarifications arrive and on the transfer of foals to counter competition in tax matters that comes from other countries.
School-work alternation – On the school-work alternation front, the measure is extending for the school year and for the academic year 2024-2025 ”the insurance coverage of students and staff of the national education and training system, of professionalizing tertiary training and of higher education”. The Fen is also refinanced, with an allocation of 150 million euros for the year 2024 for general purposes. 50 million euros from the fund for the ordinary financing of state universities are made available to universities for research activities.
Neapolis 2500- ”In order to celebrate the history, culture and art of the city of Naples and its contribution to the development of the Italian historical and artistic heritage on the occasion of the twenty-fifth centenary of the foundation of ancient Neapolis (December 21, 475 BC), the national committee Neapolis 2500 is established”, reads the note from Palazzo Chigi. ”The Committee is allocated a contribution of 1 million euros for the year 2024. In order to support the realization of cultural events within the initiatives for the European capital of culture 2025, a contribution of 3 million euros is allocated to the Municipality of Gorizia for 2024”.
Measures are also foreseen for investments in foreign countries: “Applications for subsidized financing relating to companies that are permanently present, export or source from the African continent and submitted up to 31 December 2025 will be made exempt from guarantee, at the request of the applicant”.
For universities, 50 million euros from the fund for the ordinary financing of state universities are made available for research activities. The allocation entered in the budget forecast of the Ministry of Universities, intended for accredited colleges of merit, is also foreseen and increased, for the year 2024, by 1 million euros.
