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There are no corrections to avoid paying the waste tax to activities closed since November 3 with the budgets of the municipalities now blocked. The aid introduced to counteract the Covid crisis is outside the tax base of the IRES, IRAP of companies and professionals
by Marco Mobili and Gianni Trovati
There are no corrections to avoid paying the waste tax to activities closed since November 3 with the budgets of the municipalities now blocked. The aid introduced to combat the Covid crisis remains outside the tax base of IRES, IRES and IRAP of companies and professionals
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Four refreshment decrees embedded one inside the other within the only provision that tonight, Tuesday, December 15, reaches the vote of confidence in the Senate were not enough to overcome Tari’s paradox. Which must be paid in full format also for the activities stopped in November and December due to the different measures that have colored the regions red or orange, or have closed or limited places such as bars, restaurants, gyms, swimming pools, dance schools in all of Italy. . All these companies will have to pay the fee as if they had worked, invoiced and produced waste at full speed: and the same will happen from December 24 to January 6, a period for which the government plans to transform all of Italy into a red zone.
The problem, determined by the fact that the new restrictions came into effect after October 31, the closing date of municipal budgets, became known, as this newspaper had raised it exactly on October 31. And Parliament had also tried to fix it. But without success.
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Obstacle course for new discounts
A group of amendments tabled by both the majority and the opposition had proposed allowing municipalities to introduce new discounts by financing them with the administration’s surplus or, failing that, with emergency funds for next year. A first stop by the General Accounting Office had canceled this second option, building a mechanism that would have allowed reducing the rate only to Municipalities with little money in their budget. But even this failed the Senate Budget and Finance committee’s scrutiny. Perhaps we will talk about it again in the fifth Ristori decree, which will arrive in early January with new resources also for local authorities financed with another budget deficit. But it will be late.
To these activities, another amendment guarantees by law the exemption of the Imu balance that expires on Wednesday, December 16, for subjects in the areas declared red as of November 3, even if their color has changed in the following weeks. Suspension of payments only affects cases in which the taxpayer and the person responsible for the activity coincide.
Taxes on brick for 10 billion
For the rest, the brick tax is pending payment before December 16 for a value close to 10 billion. In June, at the time of the advance, the hit of the crisis caused a reduction in income of around 9%. The rate to be applied is the one published on the website of the Ministry of Finance: but the continuous extensions produced by the crisis mean that for many municipalities this publication has not yet been made. In these cases, if the entity has adjusted the rates, taxpayers will be called back to the teller for an unprecedented payment before February 28.
