After approval of the Stability Law by the Senate for 2015 in the night between Friday and Saturday, now back to the House for the ‘final approval.

The start of the general debate has started today, Sunday, December 21, at 11:30 am. Tomorrow, Monday, December 22, starting at 11:00 voting will take place in the classroom.

Deductions of 65% (ecobonus) for the rehabilitation of buildings and the deduction of 50% for renovations, furniture and appliances, were extended until 31 December 2015 under the same condition.

The withholding tax withheld by banks on transfers for the payment of energy upgrading and renovation of buildings that benefit from the deduction of 65% and 50% will rise from 4% to 8%.

Can take advantage of the deduction of 65% also all companies involved in putting on earthquake safety for spending up to 96 000 euro, the purchase and installation of solar screens up to a maximum deduction of 60 000 euro and winter heating systems fueled by biomass fuels, up to a maximum deduction of 30 000 euro.

Minimum requirements

To access the deductions, the income of the profession should not exceed the threshold of 15 000 euro and will be taxed with a substitute tax at 15%. Until now, however, the limit was set at 30 000 €, with a tax of 5% of revenues. The latter will not pass automatically to the new system, but will remain in the old system until the age of thirty years of age, or at the expiration of the five year facilitated.

Can access the system of lump-sum taxation professionals who have incurred in the previous year up to 5000 euro gross per accessory work and workers employed in the project and also that, at the close of the financial year, recorded a cost of goods instrumental (including fall outside the buildings used for the exercise of the profession) up to 20 thousand euro. Entering the flat rate system is excluded from the studies of the sector and can allocate up to 49% of their income for any employees.

Recovery of housing social housing

The law allocates more than 400 million euro to the recovery of housing social housing provided by the Housing Plan devised by the Minister Wolves (DL 47/2014). The resources will be distributed as follows: 30 million for each year from 2015 to 2017 and 40 million by 2018. Other 270 413 000 will be recovered through withdrawals of funding and will be coated CIPE 2014-2024.

Plan for the suburbs

With the law starts a National Plan for the redevelopment and regeneration of urban areas that will count on € 200 million in three years. 50 million euro for 2015 and 75 million euro for each year from 2016 to 2017. By 30 September 2015, municipalities will have to elaborate and would send redevelopment projects and urban regeneration consist of a coordinated set of interventions in order to combat and reduce the phenomena of tension housing and social decay.

For this there will be a core technical for the redevelopment and regeneration of degraded areas. The proposals, which will be evaluated, must have the ability to reduce the housing problems and social degradation, improve urban quality, especially for what concerns the reuse and regeneration of built, the timely cantierabilità intervention and involvement of private capital as well as public.


135 million euro, 45 for each year from 2015 to 2017 will be used for remediation of sites contaminated by asbestos in the national interest. The business aid guarantee fund for small and medium-sized enterprises will be applied to all companies employing up to 499 employees.

After the ok of the Senate, the text must return to the House for final approval, which almost certainly will be no further changes.