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The non-reimbursable grants for companies, the model and the instructions for applying for the grants provided for by the Sostegni decree are online. In application of article 1 of decree of law North. 41 today’s provision signed by the director ofRevenue agency, Ernesto Maria Ruffini, defines the rules to request and obtain the new non-refundable contribution in favor of companies and VAT numbers affected by the economic consequences of the epidemiological emergency “Covid-19”.
The procedure is simple: from March 30 to May 28, applications must be sent to the Tax Agency, also through 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 portal “Invoices and fees“From the website. The opening hours of the channel will be communicated by the Public Treasury on its institutional website with a specific communication. 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.
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There are two requirements to access support: having obtained in 2019 income or remuneration not exceeding 10 million euros and having registered in 2020 an average monthly decrease in turnover and commissions compared to 2019 of at least 30%.
How to request the contribution, the web income procedure. The new non-refundable voucher can be requested by completing an online form that will be sent from March 30, 2021 and no later than May 28, 2021, again via the web. The taxpayer may use the intermediaries that they have already delegated for their 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 submitted 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 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 Sostegni decree, the new non-refundable subsidy may be requested by subjects who carry out business activity, art and profession and agricultural income, holders of CIF residents or established in the State Territory, who in the second previous tax period in the period of entry into force of the decree (for most matters it is the year 2019) have achieved an amount of income or remuneration not exceeding 10 million euros. 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 (art. 74 of the TUIR), financial intermediaries and holding companies (article 162-bis of the TUIR).
The requirements to obtain the Bonus. There are two requirements for the bonus. The first consists of having achieved income or remuneration in 2019 of no more than 10 million euros. The second requirement that must be met is that the average monthly amount of billing and fees for 2020 is at least 30% less than the average monthly amount of sales and fees for 2019. The contribution is due even in the absence of the requirement of decrease in billing / fees for subjects who have activated the VAT number as of January 1, 2019, provided that they meet the prerequisite of the income or remuneration limit of 10 million euros.
How is the contribution calculated? The amount of the contribution is 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 sales and fees for 2019 according to this summary scheme:
60% if the income and remuneration for the year 2019 do not exceed the threshold of 100 thousand 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 is guaranteed. not less than € 1,000 for individuals and € 2,000 for individuals other than individuals. The amount of the recognized contribution may in no case exceed € 150,000. The new subsidy, like the previous bonuses, is excluded from taxation both in income tax and in IRAP and does not affect the calculation of the deductibility ratio of expenses and other negative components of income, including interest expenses. .
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