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Factsheet for measure IT-2021-22/1986 – measures in Italy

Waste tax break for enterprises

Agevolazione Tari

Country Italy , applies nationwide
Time period Temporary, 25 May 2021 – 31 December 2021
Context COVID-19
Type Legislations or other statutory regulations
Category Supporting businesses to stay afloat
– Direct subsidies (full or partial) or damage compensation
Author Lisa Dorigatti (University of Milan) and Eurofound
Measure added 28 July 2021 (updated 30 July 2021)

Background information

The Law Decree no. 73 (article no. 6), issued on 25 May 2021, introduced a national fund with an endowment of €600 million for the year 2021, aimed at granting a waste tax break to the enterprises whose economic activity was halted or reduced due to the prolonged closures imposed by the Government as a measure to contain the spread of the COVID-19 infections.

Content of measure

The Law Decree no. 73 (article no. 6), issued on 25 May 2021, introduced a national fund with an endowment of €600 million for the year 2021, aimed at granting a waste tax break to the enterprises whose activity has undergone a slowdown or a decline during the pandemic emergency. The waste tax is collected by the municipalities for the services of urban waste collection, transport and disposal or recovery. Through this national fund transferred to the local governments, the municipalities are allowed to guarantee a tax break to the enterprises operating in their territory of administrative competence.

The division of the fund among the interested municipalities is provided by a decree of the Minister of the Interior in agreement with the Minister of Economy and Finance, after having set an agreement in the State-Cities Conference and the local authorities.

The municipalities, in charge of collecting the requests of tax break submitted by the enterprises, may determine, in compliance with the criteria of procedural simplification by means of telematic tools, their own method and procedure for the submission of the demands by the beneficiary economic activities.

Use of measure

Data are not available yet.

Target groups

Workers Businesses Citizens
Does not apply to workers Applies to all businesses Does not apply to citizens

Actors and funding

Actors Funding
Company / Companies
Local / regional government
National funds

Social partners

Social partners' role in designing the measure and form of involvement:

Trade unions Employers' organisations
Role No involvement No involvement as case not in social partner domain
Form Not applicable Not applicable

Social partners' role in the implementation, monitoring and assessment phase:

  • No involvement
  • Main level of involvement: N/A

Involvement

Social partners have not been involved in any phase of designing, implementing and monitoring of the measure.

Views and reactions

Social partners have not been involved in any phase of designing, implementing and monitoring of the measure. They are, nevertheless, expected to be fully supportive.

Sources

Citation

Eurofound (2021), Waste tax break for enterprises, measure IT-2021-22/1986 (measures in Italy), EU PolicyWatch, Dublin, https://static.eurofound.europa.eu/covid19db/cases/IT-2021-22_1986.html

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