In law decree no.185 published in the Official Gazette dated 29 November 2008, converted into law by Parliament, the Government issued a series of measures to cope with the recession.
The forms are available on the Inland Revenue Department (Agenzia delle Entrate) website.
A tax bonus is available and will be calculated on wage packets for February, ranging from 200 to 1,000 euros, depending on the number of members of the family nucleus and their income, as follows:
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two hundred euros for pensioners living alone, when their overall income is below fifteen thousand euros;
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three hundred euros for families of two, when the family’s overall income is below seventeen thousand euros;
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four hundred and fifty euros for families of three, when the family’s overall income is below seventeen thousand euros;
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five hundred euros for families of four, when the family’s overall income is below twenty thousand euros;
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six hundred euros for families of five, when the family’s overall income is below twenty thousand euros;
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one thousand euros for families of more than five, when the family’s overall income is below twenty-two thousand euros;
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one thousand euros for families comprising a disabled member, for which the conditions envisaged by article 12, paragraph 1 of the aforementioned Consolidated Law apply, when the family’s overall income is below thirty-five thousand euros.
Applications for the bonus may also be made by foreign citizens with a regular residency permit who are registered in the municipal register (Anagrafe).
The bonus is a tax contribution destined to taxpayers and, as such, subject to no distinction in terms of nationality.