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On the night of November 6 to 7, the Council of Ministers approved the so-called “decree bis restorations”, which contains new measures to support workers and companies, decided after the new restrictions for the coronavirus in force since November 6 and the division of Italy into yellow, orange and red areas, depending on the tendency of infection. The “provisioning decree bis” is so called because the government had already approved a “provisioning decree” in October, which contained aid for more than 5,400 million euros.
– Read also: The criteria for defining the red zones
As explained in a press release on the government website, the decree -whose full, official and definitive text has not yet been published- “intervenes with a greater allocation of resources, destined to the restoration of economic activities directly or indirectly. affected by restrictions willing to protect health, to support workers employed in them, as well as with new measures related to the ongoing emergency. ”The main measures, always listed on the government website, are the following:
Non-refundable contributions
The press release explains that “there is an expansion of the categories of activities that benefit from the non-refundable subsidy” compared to those provided for by the provisioning decree. It also adds that “for some operators and beneficiaries of the contribution who register new restrictions on their activities in light of the new restrictive measures in the orange and red zones, the contribution has increased by a further 50 percent.” In essence, it means that companies and professionals in certain sectors that will be disclosed by the government will receive a higher refreshment of about 50 percent.
The money will be disbursed in a similar way to those of the “relaunch decree”, a few months ago, and to the most recent “refreshment decree”, that is, through bank transfers. The government website also announces that “a fund has been created to compensate the activities of the regions that could be affected by future restrictive measures, to automatically disburse future contributions.”
Commercial rental tax credit
Here too, a measure already present in the previous decrees, but which according to the “restorative decree” will be extended “by providing a transferable tax credit to the owner of the leased property equivalent to 60% of the rent for each of the months of October. , November and dicember “.
Suspension of payments
“For subjects who carry out suspended economic activities,” the government explains, “the suspension of VAT withholdings and payments is expected for the month of November.”
IMU, social security contributions, IRES and IRAP
The “bis restoration decree” also provides for new measures for the cancellation – again under specific conditions – of the second tranche of the IMU, due to the suspension of social security contributions (differently depending on whether the activities are located in the areas yellow or orange and green), and for the “postponement of the second IRES and IRAP payments for the subjects to whom the Isa [indicatori statistici introdotti dall’Agenzia delle Entrate]».
Nanny bonus and extraordinary license
In regions subject to the red zone regulations and in which the activity will be suspended in the presence of certain schools “a nanny bonus of 1,000 euros is foreseen and, in case the execution of the work cannot be carried out in an agile way , extraordinary leave with recognition of an allowance equivalent to 50 percent of the monthly salary of dependent working parents.
Other support measures
The decree-law signed overnight also provides, according to the summary prepared by the government website, measures to support the third sector, the agricultural, fisheries and aquaculture supply chain and local public transport.
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