Real estate taxes: Chapter open, deal almost agreed to, little room for change.

The topic of real estate remains a major issue in the open debate between the ruling parties. The discussion should find its resolution at today's summit, given that the Senate will convene the Budget Committee tomorrow to officially open the budget season.

It is more difficult, however, to reopen the pension issue to further improve on last Friday's agreement. The expansion of legislation for insurance agents also prompted unanimous agreement on the need to eliminate additional liabilities.

Obviously, the main topic of debate is the increase in the 'cedolare secca' rate for short-term rentals (up to 30 days) from 21% to 26%. The latest version of the budget provides for the exclusion from the calculation of the first''own property intended for rent. The increase in the tax rate will apply from the second property, but even this version does not satisfy the Forza Italia party, which would like to exclude real estate from any tax liability. It should be noted that this new wording provides for an increase in income of around 15 million euros.

Thereby, both sides have enough arguments to support their theses: some believe that the increase in the amount is insignificant, while others want to exclude it as an amount of no value. "Forza Italia" wants to propose a "national identification code for rentals" to make properties and landlords more traceable in order to fight tax evasion.

The outcome of this discussion depends on the possibility of considering other issues put forward by the Blues, such as the confirmation of the 110% Superbonus for apartment buildings with 70-80% completions and a 26% tax change on the sale of properties that have benefited from the same Superbonus. It should also be noted that other construction incentives (renovation bonuses, environmental bonuses, landscaping bonuses, and architectural barrier bonuses) are already funded for next year and will continue into 2024.

The opportunity to get a 50% VAT deduction on the purchase of new 'green' has fallen away''houses, i.e. A or B class houses in terms of energy efficiency. As already mentioned, the issue of pensions is practically closed, but in this case Forza Italia is not against raising minimum pensions to 700 euros. At present, such measures seem financially difficult given the costs of reindexation.

The deletion of article 28, paragraph 4 of the budget law, which provided for mandatory registration with Enasarco for insurance agents, brokers and sub-agents, can be considered removed. The amendment was removed thanks to the joint intervention of Paolo Barelli, head of the Forza Italia faction in the Chamber of Deputies, and Gaetano Nastri, senator of Fratelli d'\'Italia'. This innovation caused immediate dissatisfaction with the two unions representing agents, Anapa and Sna, which see''This decision supports their claim not to increase the already existing costs of registration with Companies House and the Pensions Fund.

Discussion on the new system of advance fee retention also remains open.