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The possible recipients are 5.5 million. As of today, the beneficiaries of the non-refundable contributions provided for by the Sostegni decree can find online the model and instructions for requesting non-refundable aid in favor of companies and VAT numbers affected by the crisis due to the pandemic. The Tax Agency in a note recalls that the simple procedure: As of March 30 and until May 28, applications will be sent to the Tax Agency, also making use of an intermediary, through the Agency’s telematic channels or through the web platform developed by the technological partner Sogei, available in the reserved area of the “Invoices and Remuneration” portal of the web. The opening hours of the channel will be communicated by the Public Treasury on its institutional website with a specific communication.
The contribution directly to the current account.
The contribution will come directly to the current account indicated in the application or, at the irrevocable choice of the taxpayer, it may be used as a tax credit in compensation. In the note, the Agency led by Ernesto Maria Ruffini recalls the two requirements to access the aid, in the first case having achieved income or remuneration not exceeding 10 million euros in 2019 while the second condition has registered a decrease Average monthly billing in 2020 and rates compared to 2019 of at least 30%.
How to apply
The mechanism to apply for the grant requires the online completion of a form that must be submitted as of March 30, 2021 and no later than May 28, 2021, again via the web. The taxpayer may make use of the intermediaries that he has already delegated for his tax drawer or for the electronic invoice consultation service and the process may be accessed with the Spid, Cie or Cns or Entratel credentials of the Agency.
For each request, the Agency’s system will perform controls and issue receipts to the person who sent the request. In particular, in the event of a positive result, the Treasury will communicate the mandate to pay the contribution (or its recognition as a tax credit in the case of this election) in the specific reserved area of the “Invoices and” Portal of Considerations ”- Section“ Non-refundable donation – Results consultation ”, accessible to the applicant or their delegated intermediary Who is entitled to the contribution – As indicated in the” Support Decree “, the new non-refundable contribution can be requested by people who develop businesses, art and profession and agricultural income, holders of VAT numbers resident or established in the State Territory, Who in the second tax period prior to the period of entry into force of the decree (for most of the subjects it is the year 2019) have reached an amount of income or remuneration not exceeding 10 million euros.
Aid to the third sector
In addition, the contribution is also due to non-commercial entities, including third sector entities and civilly recognized religious entities, in connection with the conduct of commercial activities. On the other hand, subjects whose activity has ceased on the date of entry into force of the Decree (March 23, 2021) or who have subsequently activated the VAT number (as of March 24, 2021), public bodies, intermediaries are excluded from use. of the premium. financial and holding companies.
The contribution is payable even in the absence of the requirement of the decrease in turnover / rates for subjects who have activated the VAT number as of January 1, 2019, provided that they respect the assumption of the income or compensation limit of 10 millions of euros.
How the contribution is calculated
The amount of the contribution determined by applying a percentage to the difference between the average monthly amount of billing and fees for 2020 and the average monthly amount of billing and fees for 2019 according to this summary scheme: 60% if the income and fees for 2019 are not exceed the threshold of 100,000 euros; 50% if the income and remuneration of the year 2019 exceed the threshold of 100 thousand euros up to 400 thousand; 40% if the income and remuneration for the year 2019 exceed the threshold of 400 thousand euros up to 1 million; 30% if the income and remuneration of the year 2019 exceed the threshold of 1 million euros up to 5 million; 20% if the income and remuneration of the year 2019 exceed the threshold of 5 million euros up to 10 million. However, a minimum contribution of not less than 1,000 euros is guaranteed for natural persons and 2,000 euros for natural persons who are not natural persons. The amount of the recognized contribution may in no case exceed € 150,000. The new non-refundable contribution, like the previous bonuses, is excluded from taxation in both income tax and IRAP and does not affect the calculation of the deductibility ratio of expenses and other negative components of income, including interest Passives.
An example of reimbursement
A store that in 2020 had a turnover of 60 thousand euros, compared to 120 thousand in 2019, had a loss of 60 thousand euros, that is, the average monthly loss of 5,000 euros. To this figure, therefore, the percentage of 50% (5,000 euros) will be applied (the one assigned to activities that in 2019 had a turnover of between 100 and 400 thousand euros), thus obtaining the amount of the soft drink provided for the store of the example. , that is, 2,500 non-refundable euros.
