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The 2019 Budget Law: The Point of the Situation between Fiscal Peaces, Flat Tax


The 2019 budget law was finally approved and, with the arrival of the new year, a great deal of news is at stake not only financially, but also for everyday private life.

But don’t worry: with this article I want to summarize everything that the financial package has planned, what it has approved and what they have left behind.

In fact, between tax peace, flat tax, citizenship income and 100, there are many measures that have been discussed, but not all will be applied, and not all will be immediately valid.

Ready? Let’s start now!

The 2019 budget law: the point of the situation between fiscal peace, flat tax, fiscal measures and 100 quota


The new year has arrived, and with it came the approval of the 2019 budget law, signed by the President of the Republic Mattarella. However, compared to what had been presented in Brussels, numerous changes have been made to the text of the law, which also concerned the points on which the yellow-green government was previously adamant.

Before reaching final approval, on December 30 the government received the ok from the Chamber of Deputies and Senators and finally a third stage at Montecitorio, with a final vote of 313 yes against 70 no.

In the coming weeks we will analyze the salient points in detail, but for now we will give you a recap of what has been definitively approved and which closely concerns the lives of Italian entrepreneurs and citizens.

The government, from the time it took office in June, had immediately made it clear that the interventions would respect the electoral promises, but only with the approval of the DEF in October could one really find out what would have been done.

Read the full text of the budget law in the Official Journal

The government had initially set the deficit at 2.4%; however, the EU no lowered it to 2.04%. This has cut 10 billion euros from the funds available, which will however be recovered through cuts to the 100 quota and to the income of citizenship.

But it was not enough: in order to get the final approval from the EU, the government had to present a maxi-amendment, which contains safeguard clauses which, if not respected, will lead to an increase in VAT and excise taxes on fuels. We therefore hope that everything goes well!

The total amount of expenditure envisaged is 869 billion, a considerable increase compared to 852 last year. But let’s get into the details.

Taxation and taxes

 Taxation and taxes

Let’s start with the measures that most closely affect entrepreneurs and SMEs like you. The news is so many, so take pen and paper!

Let’s start with fiscal peace . There is a 20% tax rate to recover the last year’s default situations, provided that the ISEE does not exceed € 20000.

For large tax evaders, however, an ad hoc bill will be provided.

Scrap tax collection is confirmed, and provides for installment over 5 years.

The unpaid taxes with an amount less than € 1000 – including car tax – were also canceled in the years between 2000 and 2010.

Electronic invoicing and the relative phased introduction periods are confirmed.

Read the complete guide on electronic invoicing

But the news is not just about work: there are new measures for entrepreneurs also concerning private life.

The rai fee , for example, also for 2019 stands at € 90, while electronic cigarettes are de-taxed. Furthermore, for the purchase of electric cars from 2019 to 2021, taxes are envisaged commensurate with the emissions issued.

Families with disabled children will see a doubling of the deduction, while gasoline excise duties will remain stable except in Liguria.

Finally, VAT and flat tax : the first remains unchanged, while the second will stand at 15% for incomes up to € 65,000. For higher thresholds, up to € 100,000, an additional 5% is expected.

The 2019 budget law also includes a web tax, which is a 3% tax for companies that sell online.



There are many bonuses and investments foreseen by the 2019 budget law. Some are a simple renewal of measures already introduced, others, instead, are initiatives from scratch.

IRES will see its tax rate drop by 9 points for r & d, machinery and hiring investments.

The advantages of Industry 4.0 , introduced by the Renzi government, are confirmed.

Another confirmation is the green bonus , foreseen for rebuilding of gardens and terraces, and the ecobonus , for restructuring interventions aimed at improving energy.

A new measure is instead the 100% tax relief for the recruitment to the South of young people under 35 or over 35 with more than 6 months of unemployment. The assumptions also concern the excellence bonus , that is, an exemption from contributions for the recruitment of graduates under 30 or under-doctorate graduates.

The defrauded by the banks are also protected, a point on which the government has beaten a lot: a fund of 525 million a year has been allocated, from which it can be drawn to get 30% of what foreseen by the sentence, up to 100000 €. Even victims of usury and the mafia will receive a fund of 10 million a year.


Guest Houses




Let’s start immediately with what was the workhorse of the 5-star movement during the election campaign, the income of citizenship . Its full text will be contained in a bill that will be published soon. We speak, however, of a contribution of € 780 per month, to be “adjusted” based on the composition of the family unit.

From the moment the amount is paid, however, the purchases will be monitored and the beneficiaries will have to accept one of the first three work proposals they will receive. The total planned expenditure is € 7.1 billion.

For the family, instead, there is a baby bonus , which will have an amount increased by 20% for each child by the second child onwards.

What happens if the third child arrives? The government has provided for the granting of land for 20 years in the event of the birth of a third child. Moreover, if the family decides to buy a house near the land, it will be able to obtain mortgages of up to € 200,000 at zero interest.

Guest Houses

 Guest Houses

There is no provision in the approved law to regulate the 100 quota , because this will be the subject of a dedicated bill. However, the planned funds (4 billion) and some basic rules are included: it is possible to retire at 62 with 38 years of contributions. For women, instead, 58 years of age and 35 of contributions are sufficient.

Cut to gold pensions, up to 25%. The starting threshold is € 100,000 a year, with a system of 5 tax rates.


But perhaps the most important provision of this topic is the one concerning the citizenship pension : the law provides for integrations to the pensions up to a threshold of 738 €, obviously in the case in which all the requirements are respected. A specific bill is also provided for this standard.

There are many other topics touched by the 2019 budget law, including school, cuts in public spending and railways, incentives for anti-abandonment seats, cuts in military spending, funds for health care, the fight against drugs and bagarination….

In short, a text rich in novelties, which we will reveal in detail in the coming weeks regarding the issues that touch us closely, such as fiscal peace, tax wedge and tax credit.

To next week!



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