On March 17, 2020, the Government issued Law Decree No. 18 (published in the Italian Official Gazette No. 70 on the same day) also known as 'March Decree' or 'Healing Italy', containing several measures to strengthen the national healthcare service and to support Italian families, employers and enterprises, in connection with epidemic emergency due to COVID-19 (hereinafter the "Decree").

The Decree must be converted into law within May 16, 2020 and may be modified.

In addition to the Decree, the legislative package regarding the COVID-19 emergency, currently comprises:

  • Resolution of the Italian Council of Ministers ('CDM') issued on January 31, 2020 on the emergency 'status', and Resolution of the CDM issued on March 5, 2020 increasing the Fund for national emergencies;
  • Law Decree (LD) No. 6/2020 – converted into Law No. 13/2020 – addressing urgent measures on containing and managing the emergency; LD No. 11/2020 addressing measures on judicial activity; LD No. 14/2020 addressing urgent measures to strengthen of the national healthcare service;
  • Six Decrees of the Italian Prime Minister ('DPCM') issued on February 25, 2020 and March 1, 4, 8, 9 and 11, 2020 containing implementing measures of Law Decree No. 6 above.

This alert addresses a summary of the hottest topic tax measures contained in the Decree; the most important measures will be analysed in further detail in other Tax Alerts to be published in the near future.

1. Allowance for various sectors (professionals, coordinated and cooperative freelancers, general mandatory insurance, seasonal workers, agricultural and entertainment sectors) – Articles from 27 to 31 and Article 38

For specific individuals listed in the chart to the right, a lump sum allowance has been provided in an amount of EUR 600.

Such allowance is addressed to self-employed professionals enrolled with the separate national insurance and pension scheme ('INPS'), excluding those individuals enrolled in mandatory pension schemes provided for specific professions or orders (e.g. mandatory contributions for lawyers, chartered accountants, engineers, etc.).

The allowance will not be relevant for individual income tax purposes and will be paid by INPS, upon specific application.

The allowance:

  • may not be cumulated with any other allowance already provided for other sectors;
  • may not be used by individuals receiving the s.c. 'citizenship income' (reddito di cittadinanza);
  • will be distributed within specific public spending limitations (as reported in the chart to the right).


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