In order to reduce the tax burden on the income of individuals, with the Budget Law 2022 (Law n. 234 of 30/12/2021 published in the Official Gazette no. 310 of 31/12/2021) Numerous changes are made to the articles 11 e 13 of the TUIR (DPR 917/1986). In particular, the brackets and the personal income tax rates have been reorganized, now reduced to four (23, 25, 35 e 43%), rescheduled the deductions by type of income owned, amended the rules relating to the supplementary treatment of income from employment and some similar (“bonus 100 euro”).

Starting from January 1st 2022 for the calculation of personal income tax, the following rates and income brackets will be applied:

It should be noted that for income subject to separate taxation (ex article 17 of the TUIR) the tax is calculated on the basis of the income brackets and the related IRPEF rates, in force in the year in which the right to receive income accrued.

La Legge di Bilancio ha poi apportato delle modifiche anche all’articolo 13 comma 1 letters a), b) and c) of the TUIR establishing the following deductions by type of income.

Income from employment and similar

The deduction due is increased by an amount equal to 65 euro, if the total income is greater than 25.000 euro but not a 35.000 euro.

Retirement income

The deduction due is increased by an amount equal to 50 euro, if the total income is greater than 25.000 euro but not a 29.000 euro.

Income from self-employment and other income

The deduction due is increased by an amount equal to 50 euro, if the total income is greater than 11.000 euro but not a 17.000 euro.

With the budget law they were, Furthermore, amendments have also been introduced to the regulations relating to Integrative treatment ex D.L. n. 3/2020. In particular, the reduction from 28.000 euro a 15.000 euro of the total income limit for the recognition of the monthly bonus of 100 euro.

It comes then, provided that the supplementary treatment is recognized in any case, if the total income is between 15.000 e 28.000 euro, but in the presence of a specific condition: the sum of a set of deductions identified by the regulation itself (for family loads, for compensation of employees, assimilated and pension, for agricultural and real estate loans for the purchase of the first home limited to the costs incurred in connection with loans or mortgages contracted up to 31 December 2021, for donations, for health care costs within the limits set by art. 15 TUIR, for the installments for the restoration of the building stock and energy requalification of buildings and other regulatory provisions, for expenses incurred up to 31 December 2021) must be of an amount greater than the gross tax. Then, the supplementary treatment is recognized for an amount, in any case not higher than 1.200 euro, determined to an extent equal to the difference between the sum of the deductions listed therein and the gross tax.

It is noted, finally, that from 1 March 2022 l’Single Universal Check, established by the Delegation Law 46/2021, against a single and universal economic service provided on the basis of the ISEE, it will replace the other services that remained in effect until 31 December 2021 and now no longer apply:

–Birth award 800 euro;

–Baby Bonus;

–Loan fund for new parents;

–Allocation to the family unit;

–Deductions for dependent children under the age of 21 years.