Non-repayable contributions are not included in the calculation of the income limits of the flat-rate scheme

Non-repayable contributions are not included in the calculation of the income limits of the flat-rate scheme
Non-repayable contributions are not included in the calculation of the income limits of the flat-rate scheme

Non-repayable contributions, the sums provided for by the Sostegni decree do not fall within the income calculation to determine the overrun of the limit for the application of the flat rate scheme.

To clarify this is the Revenue Agency in the response to question number 443 of 24 June 2021.

The benefits of the types indicated are not relevant for the achievement of the exclusion threshold as they have the purpose of offset the economic effects and financial issues caused by the coronavirus.

Non-repayable contributions are not included in the calculation of the income limits of the flat-rate scheme

Between numerous documents of practice published by the Revenue Agency on the morning of 24 June 2021, with the subject of the non-repayable contributions provided for by the Sostegni decree, there is one that examines the situation of VAT numbers who apply the flat-rate scheme.

The question posed by the petitioner concerns the relevance of the sums in the determination of remuneration for any exceeding of the income limit of 65 thousand euros.

The clarifications of the Revenue Agency, of the response to the question number 443 of 24 June 2021, are part of the path already traced by previous documents of practice: the non-repayable Covid-19 contribution provided for by the support decree, and the facilitations of this typology, they are not relevant for the purposes of the threshold.

Revenue Agency – Response to the request number 443 of 24 June 2021
Article 1 of the decree-law of 22 March 2021, n. 41. Contribution to non-repayable COVID-19 support decree. Relevance of the CFP for the purposes of the access threshold to the flat-rate regime.

The taxpayer will therefore not have to consider such income in the calculation to determine the eventual income overrun which excludes from the application of the flat-rate scheme.

Before providing the clarifications, however, the Revenue Agency recalls the regulatory framework of reference.

The sums in question are financially provided for by article 1, paragraph 1, of the decree-law of 22 March 2021, n. 41.

The implementation methods of the measure are contained in the provision of the Director of the Revenue Agency of 23 March 2021.

The clarifications in this regard were provided by the following practice documents:

Non-repayable contributions are not included in the calculation of the income limits of the flat-rate scheme

In providing clarifications relating to the sums provided for by the Sostegni decree, the Revenue Agency refers to the circular number 5 / E of 2021.

This circular is expressed in paragraph 7 of article 1 of the provision which establishes that:

“The contribution referred to in this article does not contribute to the formation of the tax base of income taxes, it is also not relevant for the purposes of the relationship referred to in articles 61 and 109, paragraph 5, of the consolidated income tax law, referred to in the decree of the President of the Republic 22 December 1986, n. 917 and does not contribute to the formation of the net production value, as per legislative decree no. 446. “

In the document of practice cited, in paragraph 2.1, the exceptional character of the contributions paid.

The sums do not implement a specific fiscal policy, but have the purpose of offset, at least in part, the serious economic effects and financial companies that have suffered certain categories of economic operators following the spread of the COVID-19 pandemic.

Consequently, the Revenue Agency underlines the following:

“It is believed that the CFP COVID-19 support decree (as well as the concessions of this type previously in force), are not relevant for the purposes of the threshold referred to in the aforementioned paragraph 54 of article 1 of law no. 190 of 2014. “

The taxpayer must therefore not include the contribution in the limit calculation provided for the use of the flat-rate scheme.

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