Eurofound's EU PolicyWatch collates information on the responses of government and social partners to the COVID-19 crisis, the war in Ukraine, rising inflation, as well as gathering examples of company practices aimed at mitigating the social and economic impacts.
Factsheet for measure IT-2020-21/998 – measures in Italy
|Country||Italy , applies nationwide|
|Time period||Open ended, started on 19 May 2020|
|Type||Legislations or other statutory regulations|
Supporting businesses to stay afloat
– Direct subsidies (full or partial)
|Author||Lisa Dorigatti (University of Milan) and Eurofound|
|Measure added||14 July 2020 (updated 17 July 2020)|
During the COVID-19 crisis, the Italian Government introduced some law provisions aimed to lighten the tax burden of businesses, employees and citizens. Amidst these measures, the Law Decree No. 34 of 19 May 2020 (art. 24) provided for the exemption from the payment of the regional production tax (IRAP) balance due for 2019 and the first instalment of the IRAP advance due for 2020. The measure is mainly aimed to allow smaller businesses and self-employed to stay afloat.
The exemption from the payment of the regional production tax (IRAP) introduced by the Law Decree No. 34 of 19 May 2020 (art. 24) is relating to:
Eligible are businesses and self-employed workers with revenues not exceeding € 250 million in the last tax period. The measure does not constitute a deferral of payments, but a whole cancellation. It aims in fact at supporting the liquidity of businesses within the economic crisis due to the COVID-19 pandemic.
No information available
|Does not apply to workers||Applies to all businesses||Does not apply to citizens|
Social partners' role in designing the measure and form of involvement:
|Trade unions||Employers' organisations|
|Role||No involvement||No involvement|
|Form||Not applicable||Not applicable|
Social partners' role in the implementation, monitoring and assessment phase:
Social partners were not involved in designing, implementing and monitoring the measure.
The employer association Confindustria lamented that the Government's measures in support of businesses were too slow and piecemeal.
Eurofound (2020), Exemption of the regional production tax, measure IT-2020-21/998 (measures in Italy), EU PolicyWatch, Dublin, https://static.eurofound.europa.eu/covid19db/cases/IT-2020-21_998.html
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Disclaimer: This information has not been subject to the full Eurofound evaluation, editorial and publication process.