There will be time until 6 October, instead of 6 September, to request the 2021 rental bonus. There is therefore still more than a month left for the submission of the request for the non-repayable contribution for the reduction of the amount of the rent. This is the provision of the first of the two provisions of the director of the Revenue Agency published today. The second, on the other hand, identifies the specific fields of the tax returns, relating to the tax periods in progress at 31 December 2019 and 31 December 2020, which are used to calculate the value of the economic results for the year that give the right or not to disbursement of the equalization contribution introduced by the Sostegni-bis Decree (Legislative Decree 73/2021). This was communicated by the Revenue Agency.
To increase the number of beneficiaries
The extension of the deadline for submitting the application responds to the desire to allow a greater number of taxpayers to benefit from the subsidy, also taking into account that the time interval envisaged for sending the application coincided with the summer period. Therefore, in order to allow the greatest number of potential beneficiaries to be able to submit the application, today’s provision provides for the postponement of the application submission deadline to 6 October 2021.
The equalization contribution, introduced by the Sostegni-bis Decree, is due provided that there has been a worsening of a certain percentage of the economic result for the current tax period as of 31 December 2020, compared to that relating to the period of tax in progress as at 31 December 2019. The second Provision therefore indicates the specific fields of the tax returns necessary for determining the value of the financial results for the year. In particular, as already mentioned, the non-repayable grant in question is due on condition that there is a worsening of the economic result for the tax period in progress as at 31 December 2020, compared to that relating to the tax period. in progress at 31 December 2019, to an extent equal to or greater than a percentage that will be defined by decree of the Minister of Economy and Finance. With a subsequent provision, the model and instructions will be approved and the methods and terms for submitting the application for the recognition of the equalization grant will be defined.
To obtain the rental bonus, the landlord must meet the following requirements:
– Must have agreed to reduce the rent in the period 25 December 2020 – 31 December 2021
– Must have entered into the rental contract at least from 29 October 2020
– The property must be located in a municipality with high residential voltage and for the tenant it must be the main residence.
The application must be submitted online and must be entered: the tax code; the IBAN of the bank / post office current account to which the bonus is credited; the data of the contract subject to renegotiation; the start and end date of the new fee; the amount of the annual fee before and after the renegotiation; the ownership share of the owner’s property. The application will be partially filled in by the Revenue Agency and must be sent autonomously online through your reserved area on the Agency portal or through an intermediary authorized to access the lessor’s tax drawer.
The contribution is equal to 50% of the total amount of the renegotiations in decrease, with a maximum ceiling of 1,200 euros.