To finance the measures of the Maneuver, the government evaluates the possibility of involving banks, insurance companies and energy companies through an agreement with companies. The objective indicated by Matteo Salvini is to collect a contribution of at least 5 billion euros, without resorting to a tax on extra profits. However, the president of the Abi Antonio Patuelli recalled the three-year agreement already reached for additional payments amounting to 10.5 billion. A request from the gaming world is also possible, in this case amounting to one billion. Furthermore, requests from local authorities remain: the ANCI has requested around one billion to address the difficulties of municipal budgets, aggravated by expenses for school assistance for pupils with disabilities, the reception of unaccompanied foreign minors and the strengthening of the local police. The search for coverage remains one of the main obstacles to defining the package of interventions.
For further information: 2027 budget, Budget Law coverage: hypothesis of contribution from banks and insurance companies
The extension of the Irpef reduction to the middle class, initially considered one of the central measures of the Budget, could now be in the balance. The proposal envisages applying the 33% rate to incomes up to 60 thousand euros, compared to the current threshold of 50 thousand, maintaining the preferential taxation already introduced for the range between 28 thousand and 50 thousand euros. The estimated cost is around 2.7 billion euros. What would slow down the intervention would be not only the need to find the resources, as highlighted a few days ago by Il Sole 24 Ore and recently also by the Parliamentary Budget Office, but also the evaluation of its effectiveness: the simulations indicate around three million potential beneficiaries, an audience considered limited compared to the possibility of reaching a larger share of taxpayers.
For further information: Maneuver 2027, resource node after the DPFP: here are the measures at risk
Meanwhile, the National Tax Institute (Int) has expressed appreciation for the remodulation of the Irpef, the structural abolition of the car tax for certain categories of vehicles and the possible extension of the flat rate tax to commercial properties. The association also welcomed the announcements relating to young people, families and productive activities with interest, underlining however that several measures still remain to be defined. The professionals also drew attention to the possible changes to the tax return calendar: while recognizing the objective of simplifying the obligations, they ask that the needs of taxpayers and the firms that assist them be taken into account. Among the proposals is a complete suspension of mailings to and from the Financial Administration during August.
Among the fiscal interventions that the government could confirm is the structural abolition of car tax for some types of vehicles. The measure has been indicated among the possible priorities of the next Budget, but application methods and beneficiaries have yet to be clarified. Previously circulated estimates indicate a cost of around 5 billion euros in the two-year period 2028-2029, while resources have already been foreseen for 2027 through the Pnrr. Furthermore, the hypothesis of extending the flat rate tax to commercial properties remains on the table, an intervention also supported by tax experts. Its possible introduction will depend on the executive's final decisions and the availability of coverage.
The recovery of purchasing power remains one of the areas on which the government intends to intervene. The Minister of Economy Giancarlo Giorgetti reiterated his desire to continue with tax breaks on contract renewals, in the belief that the reliefs can accompany the salary increases recognized by companies. The 5% preferential taxation on contractual increases could therefore be confirmed, as could the interventions relating to night and holiday work and productivity bonuses. The objective is to support salaries at a time when the cost of living continues to impact family budgets, encouraging collaboration between employers and institutions.
One of the alternatives to cutting Irpef for the middle class, Repubblica reports, is the expansion of the flat rate regime for VAT numbers. The hypothesis under study would involve raising the revenue and compensation threshold for accessing the flat tax from 85 thousand to 100 thousand euros, a measure supported above all by the League and also looked at with interest by the other majority parties. To make it operational, however, a discussion with the European Commission will be necessary, since the expansion would also entail changes to the VAT regulations and could encounter resistance in Brussels. Meanwhile, Forza Italia continues to ask for the tax relief on thirteenth wages for lower incomes and pensioners, but this latest proposal could be postponed pending greater certainty on resources.
The measures for the new generations could include tax breaks and support to combat the decline in birth rates and promote economic autonomy. Among the proposals put forward by Forza Italia is a no-tax area for those under 30 with incomes of up to 35 thousand euros. For families and people in fragile conditions, a contribution is considered for private healthcare services not covered by the National Health Service, starting with dental care. Potential beneficiaries could be elderly people over a certain age threshold and families with dependent children, with methods and income limits yet to be established. On the housing front, the hypothesis of a flat rate of 5% for long-term rentals remains. Finally, to counteract the high cost of energy, the possibility of using part of the resources dedicated to the sector to help families and businesses is being discussed, also evaluating bill containment mechanisms linked to market trends.
Social security spending represents another significant item for public finances. With pension expenditure exceeding 15% of GDP and the aging of the population, forecasts indicate an increase of over 14.7 billion euros in 2027 with current legislation. There has been talk of a possible revision of the revaluations of the higher allowances, but at the moment there is no concrete confirmation. The League instead insists on the possibility of allowing early retirement at 64, with the contribution recalculation of the allowance, while Forza Italia aims to help especially pensioners with lower incomes.
The 2027 Budget is therefore still being defined and remains conditioned by the uncertainty on financial coverage and the outcome of the negotiations with the European Union on energy spending. The introduction of possible new incentives is subject to Brussels' decisions on the flexibility of public finances. In the absence of a European agreement, the executive could be forced to further scale back the planned interventions. Uncertainties about resources and timing thus risk postponing the calendar: the green light from the Council of Ministers, initially expected by October 20th, could arrive on the 23rd, while the transmission of the text to the Chambers could take place around October 28th.
For further information: Maneuver 2027, from extension of Transition 5.0 to vouchers for AI: possible measures for businesses
