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The trade of the text of the relaunch decree. The latest available draft, consisting of 258 items, contains many of the innovations already anticipated in recent days, such as the emergency admission, the extension of the layoffs however, the 1,000 bonus for VAT numbers and the vacation and bike voucher.
The text of the relaunch decree, which is still in draft version, contains measures and provisions on the subject of Health and security (title I), support for business and the economy (Title II), measures in favor of workers (Title III), provisions on disability and family (Title IV), territorial entities and commercial creditors of territorial entities (Title V), fiscal measures (Title VI), provisions for the protection of saving in the credit sector (Title VII), sectoral measures (Title VIII) and other provisions (Title IX).
Below is the pdf of the draft relaunch decree, accompanied later by the text that describes some of the most anticipated measures dedicated to families, workers and companies.
- The text of the relaunch decree
- the latest version of the draft towards official status.
Emergency income
Art.87
Emergency income
1. Households in conditions of economic need as a consequence of the epidemiological emergency of COVID-19, identified according to the characteristics mentioned in paragraphs 2 and 3, receive extraordinary income support called Emergency Income (hereinafter “Rem”) . Applications for the Rem can be submitted before the end of June 2020 and the benefit is paid in two installments, each equal to the amount mentioned in paragraph 5.
2. The Rem is recognized for homes that have, at the time of application, the following cumulative requirements:
a) residence in Italy, verified with reference to the component requesting the benefit;
b) a value of the family income, in April 2020, lower than a threshold equal to the amount mentioned in paragraph 5;
c) a value of the family’s movable assets with reference to the year 2019 below a threshold of 10,000 euros, increased by 5,000 euros for each component after the first and up to a maximum of 20,000 euros, the limit is increased by 5,000 euros in case of presence in the family unit of a member in a condition of severe disability or non-self-sufficiency as defined for the purposes of the Equivalent Economic Situation Indicator (ISEE), mentioned in the decree of the President of the Council of Ministers of December 5, 2013, no. 159;
d) an ISEE value of less than € 15,000.
Business grants
Art. 28
Non-refundable contribution
1. To support those affected by the epidemiological emergency “Covid-19”, a non-refundable contribution is granted to subjects of commercial income and self-employment, holders of the VAT number, referred to in the text single income tax approved by decree of the President of the Republic on December 22, 1986, n. 917.
Bonus Holidays
ART.183
Tourism promotion measures in Italy – Holiday tax credit
1. A credit for households is recognized with the fiscal period 2020
an ISEE income of not more than 35,000 for the payment of services offered in the field
national tourist accommodation companies.
2. The credit mentioned in section 1 can be used, from July 1 to December 31, 2020, by a single member per family unit for an amount of 500 euros for each family unit. The credit measure is 300 euros for households made up of two people and 150 euros.
for those made up of a single person.
Bonus bonuses
Art. 33
Reduction of electricity bill charges.
1. For the months of April, May and June 2020, the Regulatory Authority for energy, networks and the environment ensures, with its own measures, the reduction of expenses incurred by low-voltage connected electricity users that are not for domestic use, with reference to the elements of the utility bill identified as “transportation and management of meters” and “general system charges”, within the maximum limit of the resources mentioned in paragraph 3, which constitute limits of expenses.
1,000 euro voucher with VAT numbers
art.89
New assignments for workers damaged by the epidemiological emergency in
COVID-19
1. To the subjects and beneficiaries for the month of March of the subsidy referred to in article 27 of the law decree of March 18, 2020, n. 18, converted with modifications by law April 24, 2020, n. 27, the same compensation equal to 600 euros is also paid for the month of April 2020. 2. To independent workers who have an active VAT number on the date of entry into force of this decree, registered with the aforementioned separate Administration in Article 2, paragraph 26 of the law of August 8, 1995, n. 335, non-pensioners and not enrolled in other compulsory forms of social security, who have suffered a proven reduction of at least 33 percent of the income of the last two months of 2020, compared to the income of the second two months of 2019, an allocation is recognized for the month of May 2020 equal to 1000 euros. For this purpose, income is identified according to the cash principle as the difference between the income and fees received and the expenses actually incurred in the period in question and in the exercise of the activity, including depreciation rates. For this purpose, the subject must submit to the INPS the application that self-certifies the possession of the requirements mentioned in this paragraph. INPS communicates to the Tax Agency the identification data of the subjects who submitted the self-certification to verify the requirements. The Tax Agency notifies the INPS of the results of the verifications carried out in the verification of the previous income requirements with methods and terms defined with cooperation agreements between the parties.
Ecobonus
art.128
Tax incentives for sixmabonus, eco-bonuses and Covid restructuring (to be defined)
1. To support and encourage the adoption of measures related to the different organization of work and the adaptation of environments, to subjects who carry out commercial, artistic or professional activities in places open to the public [indicati nell’allegato], [alle associazioni, alle fondazioni e agli altri enti privati, compresi gli enti del Terzo del settore,] a tax credit of 80 is recognized % of investment expenses, for a maximum of 80,000 euros, incurred in 2020 in relation to the interventions necessary to enforce health requirements and containment measures against the spread of the COVID-19 virus, including those necessary for the construction of locker rooms, dining rooms, construction of medical spaces, entrances and common spaces; safety furniture or those necessary for innovative investments, such as the development or purchase of technologies necessary for the performance of work activity and equipment to control the temperature of employees.
Smart work for parents
Art.96
Right to agile work
1. Until the end of the epidemiological state of emergency of COVID – 19 parents employed in the private sector who have at least one child under the age of 14, have the right to carry out work in an agile manner, even in the absence of individual agreements, without prejudice prejudice to the fulfillment of the disclosure obligations established in articles 18 to 181
23 of the law May 22, 2017, n. 81 and provided that this method is compatible with the characteristics of the service.
2. Work performance in agile work can also be accomplished through IT tools at the employee’s availability if not provided by the employer.
3. Throughout the period mentioned in paragraph 1, private sector employers will communicate the names of the workers and the date of termination of the work in an agile manner to the Ministry of Labor and Social Policies, electronically, using the documentation available on the site website of the Ministry of Labor and Social Policies.
Naspi and Dis-coll extension
Art.98
Provisions related to NASPI and DISCOLL
1. The services referred to in articles 1 and 15 of the legislative decree March 4, 2015 n. 22, whose period of use ends in the period between March 1, 2020 and April 30, 2020, is extended for another two months, provided that the recipient is not a beneficiary of the emission rights mentioned in articles 27 , 28, 29, 30, 38 and 44 of Decree Law March 17, 2020 n. 18, converted with modifications by law April 24, 2020, n. 27, nor of those mentioned in articles 20, 21, 22 and 36 of this decree. The amount recognized for each additional month is equal to the amount of the last month due for the original service.
