Support decree, applications for non-repayable contributions 2021: finally the support decree becomes reality. And therefore it is good to clarify who is entitled to aid from Support Decree, just launched by the Government. Here’s how do you apply for these aids? What are some of the refreshments main ones deployed to face the economic crisis? Bills, fixed-term contracts, reliefs for bars and restaurants.
The model and the instructions for requesting the new non-repayable grant provided for by the Dl Sostegni are online. The Provision signed by the Director of the Revenue Agency, Ernesto Maria Ruffini, defines the rules for requesting and obtaining the new grant for companies and VAT numbers affected by the economic consequences of the epidemiological emergency “Covid-19”. The procedure is simple: starting from March 30th and until May 28th, requests must be sent to the Revenue Agency, also using an intermediary, through the Agency’s telematic channels or through the web platform developed by the technological partner Sogei. , available in the reserved area of the “Invoices and Fees” portal of the website. The contribution will arrive directly on the current account indicated in the request or, at the irrevocable choice of the taxpayer, can be used as a tax credit in compensation. There are two requirements to access the support: having achieved revenues or remuneration not exceeding 10 million euros in 2019 and having recorded an average monthly decrease in turnover and fees in 2020 compared to 2019 of at least 30%.
Object: Definition of the information content, methods and terms for submitting the application for the recognition of the grant referred to in article 1 of the decree-law March 22, 2021, n. 41 published in the Official Gazette of 22 March 2021
The bonus module
The new non-repayable bonus can be requested by filling out a form online to be submitted at the start from 30 March 2021 and no later than May 28, 2021, again via the web. The taxpayer will be able to use the intermediaries he has already delegated for his fiscal drawer or for the consultation service of electronic invoices and it will be possible to access the procedure with the credentials Spid, Cie or Cns or Entratel of the Agency. For each application, the Agency’s system will carry out checks and issue receipts to the person who submitted the application. In particular, in the event of a positive outcome, the Revenue will communicate the payment mandate for the contribution (or the recognition of the same as a tax credit in the case of this choice) in the specific reserved area of the “Invoices and Considerations” portal – “Non-repayable grant – Outcome consultation” section, accessible to the applicant or his delegated intermediary.
Here is the form
Who is entitled to the contribution – As indicated by the “Support Decree”, the new non-repayable contribution can be requested by subjects carrying out business, art and profession and agricultural income, holders of VAT numbers resident or established in the State Territory , who in the second tax period preceding the period of entry into force of the decree (for most of the subjects it is the year 2019) have achieved an amount of revenues or remuneration not exceeding 10 million euros. Furthermore, the contribution is also due to non-commercial entities, including third sector entities and civilly recognized religious entities, in relation to the conduct of commercial activities. On the other hand, subjects whose activity has ceased on the date of entry into force of the Decree (23 March 2021) or who have activated the VAT number subsequently (starting from 24 March 2021), public bodies (art. 74 of the TUIR), financial intermediaries and holding companies (Article 162-bis of the TUIR).
The requirements for obtaining the Bonus
There are two requirements for the bonus. The first consists in having achieved in 2019 revenues or remuneration not exceeding 10 million euros. The second requirement to be met is that the average monthly amount of turnover and fees for the year 2020 is at least 30% lower than the average monthly amount of sales and fees for 2019. The contribution is due even in the absence of the decrease requirement of turnover / fees for subjects who have activated the VAT number starting from 1 January 2019, provided that they comply with the prerequisite of the revenue or remuneration limit of 10 million euros.
How is the contribution calculated?
The amount of the contribution is determined by applying a percentage to the difference between the average monthly amount of turnover and fees for 2020 and the average monthly amount of turnover and fees for 2019 according to this summary scheme:
- – 60% if the revenues and remuneration for the year 2019 do not exceed the threshold of 100 thousand euros;
- – 50% if revenues and remuneration for the year 2019 exceed the threshold of 100 thousand euros up to 400 thousand;
- – 40% if revenues and remuneration for the year 2019 exceed the threshold of 400 thousand euros up to 1 million;
- – 30% if revenues and remuneration for the year 2019 exceed the threshold of 1 million euros up to 5 million;
- – 20% if revenues and remuneration for the year 2019 exceed the threshold of 5 million euros up to 10 million.
However, a minimum contribution of not less than € 1,000 for individuals and € 2,000 for individuals other than individuals. The amount of the recognized contribution cannot in any case exceed 150,000 euros. The new grant, like the previous bonuses, is excluded from taxation both as regards income taxes and IRAP and does not affect the calculation of the ratio for the deductibility of expenses and other negative income components, including interest expense.
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