Starting from 30 March to 28 May 2021 it’s possible submit the application for the recognition of the non-repayable grant referred to in article 1 of Legislative Decree 41/2021.
This is the contribution for subjects exercising business, art and profession and agricultural income, holders of VAT numbers, resident or established in the State Territory, who in the second tax period prior to the period of entry into force of Legislative Decree 41 / 2021, have achieved an amount of revenues or fees not exceeding ten million euros and have undergone one reduction in average monthly turnover in the previous two years, at least 30%.
The non-repayable grant is disbursed in compliance with limits and conditions provided for in the Communication of the European Commission of 19 March 2020 C (2020) 1863 final “Temporary framework for state aid measures in support of the economy in the current emergency of COVID-19 “, and subsequent amendments.
The application must contain, first of all, the tax code of the person requesting the contribution (and of his legal representative, in the case of an applicant other than a natural person). The other data to be reported are those certifying the possession of the requirements provided and those necessary to determine the amount of the contribution due, that is income or remuneration bracket for the year 2019 and the amounts of the monthly average of turnover and the fees for the years 2019 and 2020. Finally, the applicant must make the choice alternatively by ticking the box relating to the option of credit to the current account o the box relating to the recognition option of the tax credit to be used in compensation.
Once the application has been submitted, i data is checked and the Revenue Agency transmits:
- to the Guardia di Finanza, for economic and financial police activities, the data and information contained in the applications received and relating to the contributions made;
- to the Ministry of the Interior the information elements available in relation to the subjects requesting the contribution for controls.
In case of an error in the compilation, how can an application already submitted can be corrected?
In the indicated period it is possible, in case of error, submit a new application, in replacement than that previously transmitted. The last instance forwarded until May 28, 2021 substitute 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 choosing to use it as a tax credit.
The taxpayer can also submit a waiver to the previously submitted application, to be understood as total renunciation of the contribution. The waiver can also be passed on beyond the deadline of May 28th. Even the waiver, like the presentation of the application, can be presented by an intermediary referred to inarticle 3, paragraph 3, Presidential Decree 322/1998 and subsequent amendments, with proxy for consultation of the tax drawer of the applicant, or to the “Consultation and acquisition of electronic invoices or their computer duplicates” service of the “Invoices and Fees” portal.
In case the instance was accepted, for the purposes of payment or recognition of the tax credit, no further instances can be transmitted.
The sums due by way of return of the contribution paid in whole or in part not due, as well interests and penalties, requests pursuant toarticle 25, paragraph 12, Legislative Decree 34/2020, are paid upon receipt of the state budget in the manner set out inarticle 17 of Legislative Decree 241/1997, excluding compensation.
If the checks reveal that the contribution is not due in whole or in part, the Revenue Agency proceeds to recovery of the part of the contribution not due, applying:
Stay still, if the conditions are met, the applicability of the provisions ofarticle 316-ter cod. pen. (undue receipt of funds to the detriment of the State) which alternatively provides:
- imprisonment from 6 months to 3 years,
- in the case of a contribution of less than 4,000 euros, the administrative fine from 5,164 euros to 25,822 euros, with a maximum of three times the contribution unduly received.
In case of disbursement of the contribution, thearticle 322-ter cod. pen. (confiscation).
To avoid the application of full penalties, the subject who has received the contribution in whole or in part not due, even following the waiver, can regularize undue perception, giving back spontaneously the contribution and the related interests, paying the related penalties by means of active repentance with the application of the reductions referred to inarticle 13 of Legislative Decree 472/1997.
Payments are made by filling in form F24, with specific tax codes and indications provided with a specific resolution.
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