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Maxi-Tax Moratorium, with all terms from now until the end of the year postponed to spring for companies and CIF in difficulties, with special attention to hotels and restaurants. And a new tranche of aid to precarious workers, from tourism to seasonal sports, other resources for overtime of the police committed to compliance with anti-Covid regulations and an ad hoc fund to help the fair and trade sector. congresses, essentially stopped from the beginning of the pandemic. The fourth Ristori decree comes with the go-ahead at the umpteenth night Council of Ministers that concludes, with another 8 billion, the ‘saga’ of measures to compensate for the activities closed to contain the second wave of the epidemic.
In reality, the government is already working as much on a new year-end decree, which must be combined with the traditional Milleproroghe, which will contain a series of interventions that have not found a place in the fourth, as in the next Ristori decree at the beginning 2021, the “end”. : at that time the circle of aid to the economy should be closed, thanks to a new deviation of at least 20 billion, and an “equalization” mechanism should be introduced to guarantee more support to those who really lost the most in the months of the crisis , including professionals.
In the meantime, companies will be able to count on the deferral until December 10 of the advances of Irpef, Ires and Irap due on November 30: a mini deferral useful to recalculate the losses of the first semester and see who enters within the new deadline of the end of April foreseen for those activities (within the 50 million mark) that have registered decreases in turnover of at least 33%. For restaurants in the orange and red areas and for all closed businesses in the red areas indicated in the Ateco lists for access to the non-refundable fund (which must also be extended to commercial agents) the deferral will apply regardless of the limits billing and loss. , expanding the current regulations for Isa subjects in these areas. Also added to the list are hotels, tour operators and travel agencies in the red zones that will be able to benefit from the tax holiday even though they have not been explicitly closed for Dpcm.
Supplemental elections for the House and Senate seats declared vacant prior to December 31, 2020 will be held “prior to March 31, 2021.” This is foreseen in the new draft of the Ristori decree that will be on the table of the Council of Ministers.
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