OE 2027: fiscal stability, postponed choices

The 2027 State Budget Proposal fine-tunes the fiscal system without overhauling it, updating tax brackets and extending temporary regimes while emphasizing environmental taxation. It reduces IRS rates for lower brackets and maintains the maximum rate at 48%. The proposal continues to incentivize variable remuneration linked to salary increases and extends housing incentives for workers. In IRC, the tax rates remain stable, with new provisions for tax liability in case of previous profits. Changes in IMT include updated thresholds for young individuals. The budget reflects a calibration rather than a reform, raising questions about simplifying the complex tax system.