the baby bonus for new parents is also back

the tax decree, connected to the maneuver, changes again. And with the approval of the Senate, the amendments before the committee have significantly changed the text. From scrappage, tax peace, baby bonus and taxes on electronic cigarettes. One of the most awaited news was the one related to baby bonus, the monthly allowance of 80 euros paid to new parents during the first year of their children's lives. The premium, after the controversy related to the inability to allocate funds in the budget law, will be renewed for 2019. The new parents can use for one year and will be equal to 960 euros, or 1,152 for the second child. The premium will be paid for children born or adopted between January 1 and December 31, 2019. A check starting at 80 euros a month will increase by 20% in the case of a second child.

How the tax peace changes

Changes to the fiscal peace will lead to an increase in discounts for those who are in conflict with the tax authorities. An amendment tries to broaden the audience of the beneficiaries by introducing more discounts: for those who win their dispute pending a decision of first instance, the reduction goes from 50% to 60%, which amounts to paying 40% of the total sum. due without interest or penalties. For those who earn the second degree after losing the first, the discount goes from 80% to 85%, paying only 15% of the amount due. Who wins in both degrees of judgment will only have to pay 5% of the amount.

Those who have not yet arrived at a sentence, may decide to pay 90% of the amount due, without interest or penalties, thus closing the litigation pending with the tax authorities. The amnesty is instead removed and the possibility of regularizing minor errors made in tax returns, IRAP and VAT returns is also included. In this case, you can pay a lump sum of 200 euros per fiscal year, for a maximum of five years.

Scrapping

Who adheres to scrap you can pay your debt to the tax department by dividing the amount due in 18 installments over five years instead of ten installments as originally planned. The standard has been changed by the Senate. It is also possible that a payment in a single payment is made before July 31, 2019. Otherwise, it is possible to make four other annual payments: the first on July 31, the second on November 30, the third on February 29, 2020 and the third on May 31. Each payment must represent 10% of the total amount.

Anyone who adheres to the scrapping may receive a single document of regularity of the contributions. Will be available five days of tolerance to pay the installments scrapped, thanks to an amendment – approved by the Senate – that wants to avoid that the membership of the simplified definition is canceled due to slight delays in payment. Another novelty concerns local taxes, such as Imu and Tasi, which will not be included in the scrap list. The December 7 deadline is the same for those who joined the demolition and had deadlines in July, September and October, but have not paid them yet. To reach the scrap, however, the deadline is April 30, 2019.

The tax on electronic cigarettes is reduced

The discussion of the fiscal decree at Palazzo Madama also introduces changes in terms of Electronic cigarettes. To change, the taxes on e-cigs are considerably reduced. It goes from 50% to 5%. The tax had been introduced with the fiscal decree related to the latest finance law: now, at the will of the Lega, it was decided to intervene to significantly reduce the tax on electronic cigarettes.