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The economic activities affected by the emergency crisis caused by the Coronavirus and by the restrictions imposed to contain the contagion can benefit from the non-reimbursable contributions provided by the Ristori and Ristori bis decrees. It is a reissue of the compensation paid with the Relaunch decree, with some important changes in relation to the beneficiaries and the calculation methods. And it is precisely from this last point of view that the most substantial differences arise: the new decrees have complicated the rules to establish the effective amount of the contribution owed to companies. How to calculate it?
This is the same contribution already foreseen in the spring / summer by the relaunch decree but with important news both in relation to beneficiaries that to calculation methods.
In fact, if in the first version the contribution was due to almost all economic operators (the most important limit was that of the volume of income that did not exceed 5 million euros) and the calculation rules were almost identical for all, in the new form, the Contribution takes on very different connotations.
Although it is confirmed that the determination of the amount owed and the subsequent disbursement will be made by the Tax Agency, Complicate the slide rules, so much so that it is a real puzzle whether to estimate the possible amount owed.
Let’s try, after describing the general rules, to make which calculation example.
What do the two Ristori decrees provide?
Given that it is very likely that the two decrees will be merged in the conversion of the first of them (Ristori decree – DL n. 137/2020), this provision establishes that a subsidy must be granted to subjects who, on the date from October 25, 2020, have the active VAT number and, in accordance with VAT legislation, declares that it carries out any of those referred to as its main activity. ATECO codes reported in Annex 1 of the decree.
The contribution does not depend on to subjects who have activated the VAT number as of October 25, 2020.
As for the conditions, those provided by the relaunch decree are confirmed: contribution depends on the condition that the amount of income and gods Rate of the month of April 2020 be lower ai two-thirds of the amount of invoicing and payments for the month of April 2019.
The only novelty, as mentioned, is the elimination of the previously established benefit access limit, as it does not exceed 5 million in income or fees in 2019.
The contribution is due even in the absence of the turnover requirements indicated above to the subjects who have activated the Value added number since January 1, 2019: in this case the comparison between April 2020 / April 2019 does not apply.
The calculation methods are the same as in the relaunch decree, except for some changes.
The general rule of thumb is that the contribution amount is determined by applying a percentage to the difference between the billing amount and fees for April 2020 and the billing amount and fees for April 2019.
The aforementioned percentage He was born in 20, 15 and 10 percent for individuals with income or fees, respectively, not exceeding 400,000 euros, exceeding 400,000 euros and up to one million euros, exceeding 1 million euros (in the previous version, 10% up to 5 million euros was applied).
In any case, the subjects included in the scope of the law are guaranteed, when the above conditions occur, a minimum contribution for an amount not less than 1,000 euros for natural people It’s in 2,000 euros by and Different materials by natural persons.
The real novelty is that the amount owed is equal to a participation (which varies from 50% to 400% depending on the activity code) of what has already been obtained in recent months or what is owed (upon request for those who have not benefited her). ).
With the Ristori bis decree, then, it was extended the beneficiary audience of the grant.
It has been developed in this regard a new to do list (Annex 2 of the decree).
However, they must be subjects that have their fiscal domicile or operational headquarters in the areas of the national territory, classified as “Red zone“(On the other hand, for the activities listed in Annex 1 above, the location in the red, orange or yellow zone does not matter).
In addition to the new entries, the new decree provides increase the odds also due to some activities included in the first Refrescos decree.
In particular, it is expected that for operators in the economic sectors identified by ATECO codes 561030 – ice cream parlors and patisseries, 561041 – mobile ice cream parlors and pastry shops, 563000 – bars and other similar establishments without kitchens, with fiscal domicile or operational headquarters in the zones of the national territory classified red and orange, the concession provided by the Ristori decree is increased of other fifty% compared to the stated part (therefore you will have 150% + 50%).
Finally, as already mentioned, the list contained in the first Ristori decree (replaced by Annex 1 of the new Decree Law) is expanded by incorporating the activities of tourist buses, I touristic operator, the travel agency, the take away pizzerias, I dance classes ei pyrotechnics.
Table – Ateco codes allowed and risk areas
Calculation examples
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Example No. 1 – ATECO activity: 563,000 – Bars and other similar establishments without kitchen (Physical person) – Activity start: 01/01/2017 – Income 2019: 350,000 euros – Income April 2019: 27,000 euros – Income April 2020: 3,000 euros – Activity area: yellow In this case, the activity is included in Annex 1 with an increase of 150%; therefore, you will have: – check April 2019 revenue: 27,000 * 2/3 = 18,000> 3,000 – April 2020 / April 2019 income gap: 27,000 – 3,000 = 24,000 – contribution according to the relaunch Decree: 24,000 * 20% = 4,800 euros – contribution according to the Refreshments Decree: 4,800 * 150% = 7,200 euros If the activity was carried out in the red zone, you would be entitled to an additional 50%, so you would have: – contribution according to the Refreshments Decree: 4,800 * 150% = 7,200 * 50% = 10,800 euros |
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Do you want to use the tool “Non-refundable subsidy – Snack Decree and Snack Decree bis“from A tax? It is available to you in the “Useful tools” section.
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Example No. 2 – ATECO activity: 931 300 – Gym management (Physical person) – Activity start: 05/01/2019 – Income 2019: 60,000 euros – Income April 2019: 0 euros – Income April 2020: 3,000 euros – Activity area: orange In this case, the activity is included in Annex 1 with an increase of 200%; therefore, you will have: – Income verification for April 2019: does not apply – Income variation April 2020 / April 2019: does not apply – Contribution under the Relaunch Decree: 1,000 euros (in this case the fixed minimum contribution is due as there is no deviation from April 2020 to April 2019) – contribution under the Refreshments Decree: 1,000 * 200% = 2,000 euros If it had been a legal entity, the basic contribution would have been 2,000 and the due 4,000 euros. |
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Example No. 3 – ATECO activity: 475910 – Retail trade of home furnishings (Physical person) – Start of activity: 01/01/2018 – Income 2019: 500,000 euros – Income April 2019: 90,000 euros – Income April 2020: 20,000 euros – Activity area: Red In this case, the activity is included in Annex 2 and is based on the red zone, so it can benefit from the contribution with an increase of 200%; therefore, you will have: – check April 2019 revenue: 90,000 * 2/3 = 60,000> 20,000 – April 2020 / April 2019 income gap: 90,000 – 20,000 = 70,000 – contribution according to the relaunch Decree: 70,000 * 15% = 10,500 euros – contribution under the Refreshments Decree: 10,500 * 200% = 21,000 euros If the activity takes place in the Orange or Yellow zone, the taxpayer will not be entitled to any contribution. |
