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Support Decree, Requests for Non-Reimbursable Contributions 2021 – GUIDE

Support Ordinance, Ineligible Contribution Requests 2021: The Support Ordinance finally becomes reality. Hence, it is a good idea to clarify who is entitled to receive assistance Support decree, Just launched by the government. Here’s how you can apply for this aid? What are some of Refreshments The main ones were published to face the economic crisis? Bills, fixed-term contracts, and waivers for bars and restaurants.

The form and instructions for the application for the new non-reimbursable scholarship submitted by Dl Sostegni are on the Internet. The ruling, signed by the Director of the Revenue Agency, Ernesto Maria Rovinj, sets out the rules for applying for the new corporate grant and the value-added tax numbers affected by the economic consequences of the pandemic emergency “Covid-19”. The procedure is simple: From March 30th to May 28th, requests must be sent to the revenue agency, also using an intermediary, through the agency’s channels remotely or through the web platform developed by technology partner Sogei. , And available inThe reserved area in the “invoices and fees” portal From the site. The contribution will arrive directly into the current account indicated in the application or, depending on the final choice of the taxpayer, it can be used as a tax deduction as compensation. There are two conditions for accessing support: achieving revenue or bonuses not exceeding 10 million euros in 2019, and having recorded an average monthly decrease in business volume and fees in 2020 compared to 2019 by at least 30%.

Theme: Defining the information content, methods and conditions for submitting an application for recognition of the non-refundable grant referred to in Article 1 of the Legislative Decree of March 22, 2021, n. 41 published in the Official Gazette on March 22, 2021

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Bonus unit

The new non-reimbursable bonus can be requested by filling out an online form to be submitted from scratch From March 30, 2021 And no later than May 28, 2021, online again. The taxpayer will be able to use brokers they have already authorized for their financial grade or consulting service for electronic invoicing and it will be possible to access the procedure using the agency’s Spid, Cie, Cns or Entratel credentials. For each application, the agency’s system will perform checks and issue receipts to the person who placed the order. In particular, in the event of a positive result, the revenue will send the authorization of payment of the contribution (or recognition of the same tax credit in the case of this choice) in the reserved area specified for the “invoices and considerations” gateway – “non-reimbursable grant – results consulting section”, can be access To him for the applicant or delegated mediator.

Here is the form

Who is entitled to contribute – as indicated in the “support decree”, the new non-reimbursable contribution can be requested by people who practice business, arts, profession and agricultural income, and holders of VAT numbers residing or establishing in the state’s territory, whoever investigated the second tax period Prior to the period of entry into force of the decree (for most subjects, the year 2019) an amount of revenue or bonus does not exceed 10 million euros. Moreover, the contribution is also attributed to non-commercial entities, including third-sector entities and civil recognized religious entities, in relation to the conduct of commercial activities. On the other hand, persons whose activity ceased on the date of entry into force of the decree (March 23, 2021) or who subsequently activated the VAT number (starting from March 24, 2021), public bodies (Article 74 of TUIR), financial intermediaries and holding companies (Article 162 bis from TUIR).

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Bonus requirements

There are two requirements for the bonus. The first is to generate revenues or bonuses in 2019 that do not exceed 10 million euros. The second condition that must be met is that the average monthly amount of fee turnover for the year 2020 is at least 30% less than the average monthly amount of sales and fees for the year 2019. The contribution is entitled even in the absence of a requirement to reduce the number of works / fees for subjects who They have activated the VAT number as of January 1, 2019, provided they adhere to the prerequisite for a revenue or bonus limit of € 10 million.

How is the contribution calculated?

The contribution amount is determined by applying a percentage to the difference between the average monthly turnover and fees for 2020 and the average monthly turnover and fees for 2019 according to this brief chart:

  • 60% if the 2019 earnings and bonuses do not exceed the € 100,000 threshold;
  • 50% if revenues and bonuses for 2019 exceed the € 100,000 threshold up to € 400,000;
  • 40% if revenues and bonuses for 2019 cross the 400,000 € to 1 million € threshold;
  • 30% if revenues and bonuses for 2019 cross the 1 million euros threshold up to 5 million;
  • 20% if revenues and bonuses for 2019 cross the € 5 million threshold, to reach 10 million.

However, prof The contribution is not less than 1,000 euros for individuals and 2,000 euros 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 tax exempt with respect to both income taxes and the IRAP and does not affect the calculation of the expense deduction ratio and other passive income components, including interest expense.

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