Sostegni bis, the draft of the decree: all the news

Sostegni bis, the draft of the decree: all the news
Sostegni bis, the draft of the decree: all the news

ROME. The Emergency income it will be recognized for another two months, in June and July. This is what can be read in the draft of the «Sostegni-bis» decree which extends the duration of the benefit after the three months (March, April and May) already provided for in the first of the Sostegni. To obtain it, an application must be submitted to INPS by 30 June 2021. The provision also establishes a 500 million euro fund at the Ministry of the Interior for 2021 to allow municipalities to adopt urgent food solidarity measures, as well as for support for the payment of rents and households.

New non-repayable contributions are expected with around 14 billion available. The calculation of losses will always be based on turnover (or fees) but you can choose the reference period: if you choose the comparison between 2019 and 2020, the contribution will be the same as that being paid out in these weeks and will arrive in automatic to those who have already applied and received the transfer from the Revenue Agency. But you can opt for the calculation based on the period 1 April 2020 – 31 March 2021 compared to the same period 2019-2020.

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It smart working in the private sector it will then be extended until 30 September 2021: the extension was hypothesized in the extension dl approved last week, but it was not then entered into the final text, where the rule was instead inserted to no longer bind to 50% of the attendance the modalities of agile work in the Public Administration.

The draft provides for the extension for the months from January 2021 to May 2021 relief on rents for businesses (for example hotels, agritourisms, travel agencies, tour operators and spas) and professionals with revenues or fees not exceeding 10 million euros, which have recorded losses, as well as non-commercial entities, including third sector entities and civilly recognized religious entities. Therefore, the possibility of taking advantage of a tax credit in the amount of 60 per cent of the monthly amount of the rent for non-residential properties and 30 per cent of the monthly amount of the rent for business has been extended. The benefit is available to subjects with a volume of revenues and remuneration in the year 2019 up to 10 million euros and who have recorded an average monthly amount in 2020 lower than at least 30% compared to the average monthly amount in 2019 (this is of the beneficiaries of the non-repayable contributions of the first Sostegni decree). In the case of hotels, agritourisms, travel agencies, tour operators and spas, the provision is instead regardless of the volume of revenues and fees recorded in the previous tax period.

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Pubs, bars and restaurants will not pay the Rai fee 2021. The extension of the stop at single rent for land occupations of bars, restaurants and stalls.

Postponement of another six months there plastic tax, which will come into effect on January 1, 2022 instead of July 1 this year. The postponement, we read in the illustrative report, is established “in consideration of the contingent and difficult conditions in which the economic sectors, which would be burdened by the tax, in connection with the protracted epidemiological emergency from Covid-19”. Expected a discount on waste tax: Municipalities will go to 600 million from the state precisely to allow the Tari to be reduced to economic activities affected by anti-Covid closures.

Still on the subject of “Support”, it should be emphasized that today the Deputy Minister of Development, Gilberto Pichetto Fratin (Fi), during the webinar “Simplification, the island that doesn’t exist?” organized by the National Insurance Fund for Accountants, it judged the amendment that provides for the introduction of protections for professionals infected by Covid-19 “A measure of absolute common sense for which, I hope, the question of financial coverage posed by the State Accounting Office will be overcome”. A national experimental monitoring protocol for those recovered from Covid which provides for the execution of outpatient specialist services, contained in the essential levels of assistance, deemed appropriate for the monitoring, prevention and early diagnosis of any outcomes or complications related to previous Covid 19 disease.

Speaking of Covid, 16 and a half million are the “portfolio” for the construction of a department for the filling and packing (fill and pack) of monoclonal antibodies and specific vaccines and to the production of specific antidotes for bioterrorism at the Military Pharmaceutical Chemical Plant of Florence, as a production unit dependent on the Defense Industries Agency (AID) and the only pharmaceutical workshop in the State which already provides, at the request of the Ministry of Health, for the production of specific medicines for public health needs.

The decree also provides for concessions until the end of 2022 in the matter of indirect taxes for thepurchase of the first home by under 36: they are exempt from the payment of registration tax and mortgage and cadastral taxes. In the event that the transaction is subject to VAT, in addition to the exemption from registration, mortgage and land registry taxes, a refund equal to the VAT paid is also provided.

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