The road is still very long, but some signs are beginning to appear. In the 2027 maneuver dossier, the flat tax card could prove to be a winner, at least according to intentions. Then everything will depend on the feasibility of the measures with the financial coverage to be found. The field of action looks at young people a flat tax on contractual increases, rents with the extension of the flat tax also to shops in properties owned by individuals and VAT numbers with the increase of the revenue or fees threshold from 85,000 to 100,000 euros. The underlying idea is to try to reduce the tax burden through the escape route from ordinary Irpef rates.
Ask the Sun
The questions are automatically suggested by 24Ore AI
based on the content viewed.
Salary increases for young people
It was the Minister of Economy Giancarlo Giorgetti who launched the idea and reiterated it most recently in his speech at the Udc party event: «Salary increases that could be recognized by employers for young people under a certain age could have a favorable tax treatment. I recall the great success of the government initiative last year to recognize a 5% flat tax on contractual increases. I think this success can be transferred, with the necessary adjustments, also to any salary increases recognized for young people in companies».
The hypothesis is to “encourage” salary increases for younger taxpayers with a tax reduction. Giorgetti sees this as a team effort involving on one side the employers to increase the wage package for younger workers and on the other the Tax Authority to recognize a favorable tax on the increases. A “combined provision” to put it technically, capable of triggering a virtuous circle and thus guaranteeing greater purchasing power to taxpayers under a certain age threshold. A prospect also able to support the creation of a family unit, considering also the always hot topic of demographic decline, and offer more perspective on the future.
Read more New Houthi attacks, a Saudi military base hit
The flat tax on shops
Also in the Flat tax chapter is the idea of the Deputy Minister of Economy Maurizio Leo, also presented during the Udc party event. Extending the flat tax on rents also to shops. Leo’s necessary premise is to “find the resources.” The intervention “if a proper balance is found” will be “limited to certain categories.” There is already a reference and it is the case (so far isolated) of the application of the flat tax regime provided for 2019. Only for contracts signed that year was it foreseen that rental fees for properties in category C/1 with a surface area not exceeding 600 square meters owned by individuals could be taxed with a flat tax at 21% instead of the ordinary Irpef. After that, the tax delegation reignited hope for a favorable levy on commercial properties rented to companies and professionals, but the principle remained unimplemented precisely due to lack of resources. Now the issue returns to the agenda ahead of the 2027 maneuver.
The threshold for VAT numbers
The other Flat tax at the center of the debate for the Budget Law is the increase of the revenue or fees threshold from 85,000 to 100,000 euros for the flat-rate scheme. The League is especially insistent. Beyond the coverage, the main obstacle is of a community nature. The amendment to the VAT directive effective from early 2025 (transposed in Italy with Legislative Decree 180/2024) has canceled the derogation margins of the previous discipline with which it was “enough” to request authorization from the EU Commission. Now, in fact, there is a single exemption regime with a turnover threshold set at 85,000 euros. To raise the flat tax threshold for VAT numbers, a modification to the same EU directive might be necessary.
Read more Safe roads, the League attacks but Crosetto: «Let it not be just an aesthetic choice»
