After months of waiting, the time has finally come when those who meet the legal requirements will be able to collect the non-repayable equalization contribution provided for by the Sostegni bis decree (Article 1, paragraphs 16 to 27, Legislative Decree no. 73/2021).
In fact, after the provision of the Inland Revenue of 4 September 2021 which defined the fields of the tax returns for the 2019 and 2020 tax periods necessary to determine the amounts of the financial results for the year, after the MEF decree of 12 November 2021 with which the methods for determining the contribution were defined, the last piece arrives: the provision of the Revenue Agency with which the instance model and, above all, opens the channel for transmission.
If we want to summarize as much as possible, there will be time from 29 November to 28 December 2021 to send the application, so as to be able to receive, within the shortest possible time, the amount due, as calculated by applying the rules of the aforementioned decree.
Let’s try, therefore, to summarize the procedure to be followed to obtain the contribution, remembering that together with the provision the Agency has also published a guide containing useful information and examples of calculation of the contribution.
What should be indicated in the application
In addition to the usual personal data, the application must indicate:
– the business sector;
– not being an excluded person (subject with no longer VAT number, public body, financial intermediary, etc.);
– the irrevocable choice whether to use the amount of the contribution as a tax credit or to obtain direct payment of the sum;
– the IBAN of the current account in the name of the person requesting the contribution.
In addition, some need to be reported useful information for calculating the contribution including:
– an indication as to whether the revenues or remuneration of the second tax period prior to that of the entry into force of the Sostegni bis decree are less than or equal to 100,000 euros, greater than 100,000 euros and up to 400,000 euros, greater than 400,000 euros and up to 1 million euros, over 1 million euros and up to 5 million euros, over 5 million euros and up to 10 million euros; this information, as will be explained later, is useful for determining the percentage range of use of the contribution, as defined by the Ministerial Decree of 12 November 2021;
– the economic result for the year relating to the tax period in progress as at 31 December 2019;
– the economic result for the year relating to the tax period in progress as at 31 December 2020.
In fact, it should be remembered that help is due on condition that there is a worsening of the economic result financial year relating to the tax period in progress as at 31 December 2020, compared to that relating to the tax period in progress as at 31 December 2019, to an extent equal to or greater than the percentage defined by the decree of the Minister of the Economy and finance.
For this reason, the law has foreseen, for those who think they can use it, a advance of the terms of presentation of the tax return for the 2020 tax period. In fact, for those who intend to request the contribution, the deadline for submitting the 2020 tax return has been set at 30 September 2021, compared to the usual deadline, valid for all taxpayers , of 30 November.
In this regard, it is recalled in the provision that the application can be submitted only if the tax return relating to the tax period in progress as at 31 December 2020 was submitted by 30 September 2021 and that relating to the period in progress as at 31 December 2020. 2019 within 90 days following the submission deadline, in any case no later than 30 September 2021.
Compliance with the limits for state aid
When completing the application, particular attention must be paid to the EU rules on state aid.
In particular, it is necessary to certify, in self-certification, any exceeding of the limits of state aid with respect to those received up to the time of the submission of the request by the applicant as well as the existence of the additional requirements defined by sections 3.1 and 3.12 of the Communication from the European Commission of 19 March 2020 C (2020 ) 1863 final “Temporary framework for state aid measures to support the economy in the current emergency of COVID-19”, as amended by the Communication of 28 January 2021 C (2021) 564.
In the event that the contribution exceeds the limits provided for in section 3.1, the application must indicate the lower amount of the contribution requested, restated in order to comply with the provisions of the aforementioned Communication from the European Commission.
Furthermore, always in the instance, there are:
– the frame A which lists the other State aid eligible under sections 3.1 and 3.12 of the aforementioned Communication from the European Commission;
– the panel B for the indication of the tax codes of the subjects in a control relationship;
– the framework C to be filled in, in case of use of state aid recognized for IMU purposes, with the indication of the cadastral codes of the municipalities where the properties for which such aids have been benefited are located and the number of the aforementioned properties.
Operating procedures and timing
The transmission of the instance can be carried out directly or through intermediaries, through the electronic channels of the Revenue Agency or through the web service available in the reserved area of the “Invoices and Considerations” portal of the Revenue Agency’s website.
The sending must be done starting from November 29, 2021 and no later than the day December 28, 2021.
– transmission via the Entratel / Fisconline electronic channels can be carried out from 29 November 2021;
– the web procedure is made available in the reserved area of the “Invoices and Fees” portal of the Revenue Agency website starting from 30 November 2021.
Also from 29 November to 28 December it is possible, in case of error, to present a new instance, in replacement of the previously sent application: in this case, the last application replaces all those previously sent for which the payment order of the contribution has not already been executed or the recognition of the contribution has not been communicated in the case of choice of use of the same as a tax credit.
It is also possible to present, even after 28 December, one waiver of the application previously transmitted, to be understood as a total renunciation of the contribution.
It is understood that, in the event that the application has been accepted for the purposes of payment or recognition of the tax credit, it is not possible to transmit further applications, while it is possible to submit a waiver.
Payment of the contribution
The amount of the contribution due is determined on the basis of the values indicated on the application or in relation to the lower amount possibly indicated in the “Lower amount requested” box, in the event that the requested contribution has been redetermined to avoid exceeding the limits of state aid as a result of the contribution itself.
The disbursement of the contribution, provided that the user has not chosen to perceive it as a tax credit to be offset in the F24 form, is carried out by the Inland Revenue, through credit to the current account identified by the IBAN indicated in the application, in the name of the tax code of the subject, natural person or person other than the natural person, who requested the contribution.
In this infographic, we summarize the procedure for submitting the application with the relative timing.