Good news on the subject of taxes: in 2015 the vast majority of regional presidents Italian decided not to increase the ‘additional regional income tax . Compared to last year, in 13 regions the situation has remained unchanged, in 2 the rates are even decreased in other 3 and retouching was very light.
Only in three territories – Lazio, Liguria and Piedmont – the increases are large enough , especially for taxpayers with income in excess of 35,000 euro. The analysis was carried out by Cgia.
The base year of this development is that of competence and therefore, the actual payment will take place the following year: specifically, the amount of additional regional income tax 2014 will be paid this year and the competence for the current year in 2016. “It should be noted – observes Giuseppe Bortolussi, secretary Cgia – that almost all of the Regions decided not to increase the rate to the maximum level. Since 2015, in fact, the governors have the opportunity to raise it up to 3.33%: option that has been exploited only by Piemonte, for incomes over 75,000 Euros, and Lazio. Remember, too, that the law of stability has cut € 3.5 billion of transfers to the regions with an ordinary statute.
However, not acting on the lever tax shows that the vast majority of presidents has worked with a great sense of responsibility towards their residents “. Lazio, Liguria and Piedmont are the regions that have raised additional income tax. Emilia Romagna, Lombardy and the Autonomous Province of Trento have revised slightly the additional income tax. Calabria and Molise to have decreased. The regions that have not changed are: Abruzzo, Basilicata, Campania, Friuli Venezia Giulia, Marche, the Autonomous Province of Bolzano, Puglia, Sardinia, Sicily, Tuscany, Umbria, Valle d’Aosta and Veneto.
Some regions have been obliged by law to adjust the rates. To vary the rates of additional, this year the Governors are required to refer to the same income brackets income tax. Consequently, Emilia R., Liguria and Lombardy had to change the mechanism of differentiation in force until 2014. Calabria and Molise, however, have reduced the tax: unlike last year, in 2015 did not apply the increase of 0 , 3% required by law for the regions which are subject to repayment plans because of health deficit. In the Autonomous Province of Trento, which is applied to the basic rate of ’1.23% of all income levels, by 2015 has been eliminated at the rate of 0.5% which applied on income below € 15,000 .
Under this income threshold, therefore, they will see tax increases which, however, do not affect pensioners, for which the Autonomous Province has cleared the ‘rate, thus making them save. The Cgia recalled that the rate base in the regional income tax in the territories ordinary statute is equal to ’1.23%. Over the past years the regions have been given the opportunity to change it and they are allowed to establish different rates for income brackets (referring to the same regulations for the personal income tax brackets). In any case, the level applicable for the first bracket (currently 15,000) can not exceed 0.5%. Regions may also introduce tax deductions and discounts. In the case of the health deficit, the rates have grown necessarily the maximum amount set by the current legislation. If the health deficit is particularly serious, the regions are obliged to a repayment plan that allows access to additional resources; Furthermore, specific obligations are imposed rationalization of health expenditure. If the repayment plan is not respected (and the region continues to be in deficit), the rates in the regional rose by a further 0.3% over the maximum extent permitted by law. Over the years, the revenue in the regional income tax has gone up exponentially. If in 1999 (year of introduction) Regions cashed 2.4 billion euro, in 2014 the total revenue reached 10.9 billion euro (+ 350% in 15 years).
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