Il Consiglio federale intende aumentare le deduzioni per i costi generati dalla custodia extrascolastica dei figli (per esempio negli asili nido) fino a 14 anni di età. Lo scopo della misura è quello di contrastare la penuria di personale indigeno specializzato e migliorare la conciliabilità tra vita professionale e privata.
A livello federale, i genitori dovrebbero poter dedurre fiscalmente fino a 25'000 franchi. Le deduzioni cantonali dovrebbero arrivare fino a 10'000. Il Dipartimento federale delle finanze dovrà dunque elaborare entro fine aprile 2017 un progetto preliminare di legge da porre in consultazione.
Le minori entrate sono stimate a 10 milioni per la Confederazione e 20 per cantoni e comuni. A lungo termine, però, grazie all'impulso positivo all'occupazione, si genererebbero ulteriori entrate fiscali e a favore delle assicurazioni sociali.
Attualmente, per quanto attiene l’imposta federale diretta le deduzioni ammontano ad un massimo di 10'100 franchi; il limite a livello cantonale varia da 3'000 a 19'200 (tranne nel canton Uri dove sono illimitate).
ATS/ludoC
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