40 billions of euro in total , 7 of which for work. The Maneuver 2021 is composed of well 500 pages, containing measures relating to bonuses of all kinds (health, school, family, car, TV, smartphone, renovation, including bathroom), some of which are also of interest professionals, companies and VAT numbers .

Even the self-employed will have their redundancy fund

Among the categories that have suffered the most from the effects of the crisis are those of professionals and VAT numbers. If public or private employees can take advantage of social safety nets, such as layoffs, which guarantee a minimum of support during times of crisis, those who work on their own until now could not count on equivalent support measures.

This will change from next year, at least for the VAT numbers registered in the separate management of INPS. An audience of approximately 300. . 0 people, who will be able to access a new measure called ISCRO (Extraordinary income and operational continuity indemnity). Those enrolled in the separate management for at least 4 years, who have seen a decrease of can apply. % of their income compared to the average of the previous 3 years, and who have not exceeded the ceiling of 8. 145 EUR. ISCRO provides for a contribution ranging from 250 euro up to a maximum of 800 , for no more than 6 months.

Professionals, self-employed and VAT numbers with a turnover lower than 50 million euros which saw the turnover of 2020 decrease by at least 33% compared to the previous year may be exempted from paying the minimum contributions. To support this measure, the Government has invested 1 billion euros .

Tax credit for those who invest in capital goods

Transition 4.0 has been renewed and the measures are now structural : companies that they will invest in capital goods, research, innovation, design and training 4.0 will enjoy a tax credit. The compensation for investments in capital goods is immediate, that is, it takes place in the current year.

Transition 4.0 is a national plan that aims to stimulate private investments, and is one of the fundamental elements of the Recovery Fund. The investment of approximately 24 billion euros includes measures that take effect from 16 November 2020 until June 2023.

For expenses on goods materials 4.0 lower than 2.5 million euros, a rate of 50% in 2021 and at 40% in 2022, while for those between 2.5 and 10 million the rates for 2021 and 2022 are, respectively, 30% is 20%. For investments included between 10 and 20 million euro l ‘rate is 10 % for both years.

Different rates for intangible assets (20%, with a ceiling of 1 million euros) and for research and development, innovation, design and green, with rates ranging between 10% and the 20% depending on the investment, with a ceiling of € 4 million .