From 2027, the revenue and compensation limit to benefit from the flat-rate regime will increase from 85 thousand to 100 thousand euros.
The innovation contained in the maneuver however introduces a distinction between income taxes and VAT: for taxpayers who exceed 85 thousand euros, while remaining within 100 thousand, the ordinary rules on value added tax will continue to apply.
The technical report estimates that around 41 thousand self-employed people will choose preferential taxation, thanks to the prospect of paying less taxes.
The effect on Irpef revenues is quantified as 247.2 million in 2027, 310 million in 2028 and 302.6 million per year from 2029.
The thresholds for immediate exclusion from the regime also change: exceeding 115 thousand euros will lead to the termination of the lump sum for the purposes of income taxes and additional taxes, while for VAT the limit will remain set at 100 thousand euros.
The maneuver affects the education sector with a reduction of 6,974 places in the school workforce from the year 2027/2028, of which 4,925 teachers and 2,049 administrative, technical and auxiliary workers (ATA).
The expected savings are 83.9 million in 2027 and 251.7 million per year from 2028.
The criteria for distributing resources for nursery schools are also changing: the decline in births could allow Municipalities to reach the objective of 33% coverage using fewer funds, with the possibility of reallocating excess allocations.
On the university front, from 2029, 15 million euros per year will arrive for the Talents for Research program, aimed at the most deserving doctoral students.
The funding will support post-doc assignments in Italy, co-financed by the universities, or research periods abroad of up to twelve months.
According to estimates, resources could cover up to 731 annual tasks.
A new tax will affect venues equipped for gaming, where users use computers and simulators to play and participate in online competitions.
Article 25 of the budget introduces an 8% tax on games of skill and entertainment without cash prizes, calculated on a conventional basis independent of takings.
The latter will be equal to 1,200 euros per year for each station and 2 thousand euros for larger simulators.
The structures will also have to request a biennial authorization from the Customs and Monopolies Agency, incurring additional costs: 200 euros per device, one thousand euros per room, 2 thousand euros per game and 10 thousand euros per online platform.
Through the new tax system and the issuing of permits, the executive expects revenues of almost 6 million euros in 2027, destined to reach 66 million in 2028.
The review of ministerial spending envisaged by the Budget Law should generate savings of approximately 4.7 billion euros between 2027 and 2029.
The reductions will be spread over three financial years, with 1.62 billion in the first year, 1.23 billion in 2028 and 1.84 billion in 2029.
The largest contribution will be requested from the Ministry of Economy and Finance, followed by those of Infrastructure, Transport and the Interior.
The provision intervenes above all on the resources intended for public investments, through a remodulation of the allocations which provides for lower availability in the first three years and a subsequent increase between 2030 and 2032.
The objective indicated by the government is to improve the administrations' ability to plan interventions and make the use of capital funding more efficient, modifying the temporal distribution of the sums already planned.
The international program for the construction of a new generation fighter will receive approximately 48 million additional euros between 2027 and 2028.
The maneuver allocates 32.3 million in the first year and 15.6 million in the second to support the functioning of Gigo, the intergovernmental organization responsible for coordinating the Global Combat Air Program (Gcap).
The sums, provided for by article 95, will serve to cover the increased management costs of the structure common to Italy, the United Kingdom and Japan, without directly financing the design or construction of the aircraft.
The appropriations are added to those authorized in 2024 and remain distinct from the resources allocated to the development of the weapon system.
The project involves Leonardo, Bae Systems and Mitsubishi Heavy Industries and aims to make a new air combat system operational by 2035, competing with the European FCAS program supported by France, Germany and Spain.
The maneuver strengthens defense allocations, providing for new hires, infrastructure investments and greater resources for international operations.
Article 93 reintroduces the auxiliary carabinieri through a voluntary reserve, authorizing the recruitment of 600 young people in 2027 and a thousand per year from 2028.
Those under 26 with at least a middle school diploma will be able to apply.
The detention will last one year, extendable for another two, while in competitions for permanent access to the force, up to 30% of the available places may be reserved for auxiliaries.
Projected spending will rise from 41.78 million in 2027 to 156.51 million in 2030.
On the international front, over 1.3 billion additional in the two-year period 2027-2028 will finance the fund for military missions abroad, with 520 million in the first year and 803.58 million in the second, without a prior distribution between individual operations.
Another 104 million over two years will be allocated to the construction and redevelopment of Army, Navy and Air Force barracks, including anti-seismic and energy interventions.
A ministerial decree will identify the works within six months of the law coming into force, while simplified procedures will allow their implementation to be accelerated.
From 2027, the spending limit for the purchase of medical devices will increase to 4.7% of the overall financing of the National Health Service.
The innovation, contained in the Budget law, will entail, according to the technical report, an additional cost of approximately 146 million euros per year, covered through the increase in resources allocated to healthcare.
The maneuver also intervenes on the payback mechanism, which requires supplier companies to contribute to the settlement of spending ceiling overruns, relating to the period 2019-2023.
Of a total debt estimated at around 4 billion euros, the State will take on 1.4 billion, transferring 350 million per year to the Regions from 2028 to 2031.
The remaining 2.6 billion will remain the responsibility of the companies in the sector, who will be able to distribute the payments over five years, from 2027 to 2031, through a gradual payment plan.
A measure that is not enough for Confindustria medical devices which announces "legal actions and protests" in the absence of corrective measures.
"The maneuver calls us to bear costs that do not depend on our management, presenting an unsustainable bill caused by the Regions' overruns", claims president Fabio Faltoni.
While Conflavoro Pmi Sanità speaks of "bleeding of the companies that provide the healthcare service".
From the off-patent medicines industry, however, comes the alarm over the production of essential medicines, penalized by the same payback mechanism.
"The investment incentives are a positive signal but they are not sufficient to resolve the structural problems that threaten the production of equivalents, i.e. drugs which, with their lower prices, guarantee the sustainability of public health", explains the president of Egualia, Riccardo Zagaria.
New funding for assistance to people with drug and alcohol addictions, with particular attention to therapeutic pathways and the recovery of prisoners.
Article 75 of the budget provides for an additional 40.5 million euros per year from 2027, distributed between three interventions.
The main portion, equal to 20.5 million, will be used to refinance the fund dedicated to home detention aimed at the rehabilitation of drug and alcohol-dependent prisoners.
Another 5 million will strengthen the National Intervention Fund for the fight against drugs.
The remaining 15 million will instead be used to strengthen the care provided outside the region of residence, bringing the available resources from 15 to 30 million per year.
The latter finance the psychological, therapeutic and rehabilitative services ensured within the essential levels of assistance (Lea), through the interregional health mobility system.
New resources to encourage the modernization of agricultural and fishing businesses.
The maneuver allocates 160 million euros in the two-year period 2027-2028, divided equally between the two years, to strengthen the Agriculture 4.0 tax credit.
The subsidy will support the purchase of innovative machinery and technologies, with particular attention to reducing consumption and improving energy efficiency.
On the fiscal front, article 11 extends to 2027 the Irpef exemption on property and agricultural income, already foreseen from 2024 to 2026.
The tax exemption will be total up to 10 thousand euros, while a 50% reduction will apply to the amount between 10 thousand and 15 thousand euros.
According to the technical report, the measure will lead to lower revenues of 221.5 million in 2028, between Irpef and local surcharges, followed by a recovery of revenue estimated at 90.4 million in 2029.
The maneuver also changed the rules of slot machines, doubling the maximum bet from one to two euros and the winnings allowed per single game from 100 to 200 euros.
From 1 January 2027 the single tax levy will also change, with rates set at 25% of the sums played for slots and 9.6% for other machines.
Taxation will instead drop to 20% for machines that guarantee the return of at least 70% of the bets in the form of winnings.
Article 32 also intervenes on dealers' debts relating to the extraordinary contribution of 500 million imposed in 2015.
According to the technical report, 89.47 million euros remain to be recovered.
Operators who renounce ongoing disputes and new legal actions will be able to benefit from an overall discount of up to 17.85 million, calculated on the sums already paid, in addition to exemption from interest.
The tables of the maneuver also quantify the extent of the new tightening coming on the revaluation of pensions.
The cuts to the inflation adjustment, which remains full only for checks up to 4 times the minimum, translate into savings for the state coffers of 14.2 billion in 10 years (8.5 net of tax effects).
The League expressed satisfaction with the measures included in the Budget law, starting with pensions.
Deputy Prime Minister Matteo Salvini, speaking at a party gazebo in Ponte Milvio, in Rome, declared: "In maneuver there are the norm and the figure to overcome the Fornero law", he said, explaining that from next year it will be possible, according to the provisions of the measure, to choose to retire early "not at 62 but at 64".
Salvini also claimed "an important contribution" for VAT numbers and the strengthening of economic aid for separated or divorced parents, to cover half of the rent costs of those who lose their home after separation.
The Northern League leader finally opened up to further changes during the parliamentary examination: "Further interventions can be made, it is a maneuver that can be improved, Parliament is there on purpose".
Forza Italia has relaunched the proposal to create a dedicated pension for the defense and security sector, one of the Azzurri's "workhorses" for the maneuver.
"The tragedy that struck our soldiers in Bosnia, the violent attacks on law enforcement during demonstrations and the risks that women and men in uniform face every day confirm the specificity of their service.
This is why for Forza Italia it is a moral imperative to fight to the end", said the other deputy prime minister Antonio Tajani who then announced his intention to present an ad hoc amendment to be included in the budget law.
Giuseppe Conte, president of the Five Star Movement, attacked the move, saying that the government is cutting "school and healthcare".
"It's shameful today to read in the folds of the budget law there are cuts to the school of 7 thousand teachers and ATA staff but there is a rule that facilitates gambling", said the M5S leader.
Article 32 of the maneuver is "an amnesty for slot machine dealers".
Angelo Bonelli, deputy of the Green and Left Alliance, denounced the situation, contesting the government's decision to reduce the operators' debts linked to the extraordinary contribution of 500 million imposed in 2015.
According to Bonelli, on the 89.5 million still to be recovered, dealers will be able to benefit from a discount of up to 20% and the elimination of interest: "The State raises the white flag in front of the gambling industry".
The parliamentarian also criticizes the doubling of maximum bets and winnings on slots, the introduction of a further weekly Lotto and Superenalotto draw and the extension of concessions until 2029.
"Faced with such dramatic reality data, the budget measure, the official text of which has finally been published, seems to have been written by the government of another country, not to mention another planet", commented the CGIL, recalling data such as the level of inflation, the tax pressure, the loss of purchasing power of wages, slowing GDP and industrial production, and the energy cost emergency.
The confederation then underlined: "Here we are beyond the worst expectations: the decline of the country and the impoverishment of the vast majority of citizens are accelerating, rather than remedying it".
This is "a future to which we have no intention of resigning ourselves", the union continued, recalling the general strike called for 20 November.
