Decree of renewal quater, deferral of taxes and compensation to temporary workers: the text

Published on: 11/30/2020 7:04 AM

Refreshments decree quater approved in the CDM last night. Inside, a series of new measures launched by the government to support workers and companies: among them, the deferral of tax payments and compensation for seasonal tourism, leisure and spa, with a one-time contribution of 1,000 euros. Here are all the measures provided for in the decree

Extension of the second advance payment of personal income tax, IRES and IRAP – The payment of the second advance by Irpef, Ires and Irap runs from November 30 to December 10 for all subjects who carry out business, artistic or professional activities. The extension is extended until April 30 for companies with a turnover of no more than 50 million euros in 2019 and that registered a 33% decrease in turnover in the first half of 2020 compared to the same period of 2019. The extension applies in addition to the activities subject to the restrictive measures of the Decree of the Prime Minister of November 3 and those that operate in the red zones, as well as for the restaurants of the orange zone, regardless of the volume of turnover and their performance.

Suspension of payments of social contributions, withholdings and VAT in December – The suspension of social security contributions, withholding payments and VAT that expire in December for all companies with a turnover of not more than 50 million euros in 2019 and that register a 33% decrease in turnover in November 2020 compared to the same month of 2019. Payments are also suspended for those who opened the business after November 30, 2019. The suspension also applies to all economic activities that are closed after the Dpcm of November 3, for those subject to restrictive measures based on the red areas, for restaurants in the orange and red areas, for tour operators, travel agencies and hotels in the red areas.

Extension of the deadline for filing the tax return and the IRAP – The deadline for filing the tax return and the IRAP is extended from November 30 to December 10, 2020.

Extended definitions provided – The extension of the terms of the definitions provided provided by the decree “Cura Italia” (decree-law of March 17, 2020, n. 18) is extended from December 10, 2020 to March 1, 2021. From this form, the term of payment of the quotas is extended. of the “scrapping-ter” and of the “balance and statement” due in 2020, without incurring the ineffectiveness of the definition provided.

Rationalization of the fees granted by the collector – Changes are introduced to make the payment facility granted by the collector more organic and functional. In particular, it is envisaged that the presentation of the request for extension will lead to the suspension of the statute of limitations and expiration and the prohibition to enter new administrative stops and mortgages or to initiate new enforcement procedures. For the fees requested at the end of 2021, the check threshold is raised to 100,000 euros and the number of fees that, if not paid, will lead to the expiration of the fees, increases from 5 to 10. In addition, taxpayers who have Expired installment payment plans or previous scrapping of tax invoices will be able to submit a new installment payment request by the end of 2021.

Expansion of the payments of the single tax on gaming room machines – The balance of the one-time tax rate (PREU) on the slot machines from September-October 2020 can be paid for only one-fifth of the amount owed. The rest can be paid in monthly installments, with the first installment before January 22, 2021.

Ateco code extension – The range of activities subject to subsidies is further expanded with the entry of different categories of agents and commercial representatives.

Seasonal subsidies for tourism, spas and entertainment – A new one-off compensation of 1,000 euros is paid to seasonal tourism, spas and leisure facilities damaged by the epidemiological emergency of COVID-19, and to other categories, including those registered in the Entertainment Workers’ Pension Fund in possession of certain requirements, temporary workers belonging to sectors other than tourism and thermal establishments who have involuntarily terminated their employment relationship, intermittent workers and home sales agents.

Sports associations – The endowment of the Single Fund for the support of sports associations and clubs has increased by 95 million.

Sports workers compensation – For the month of December, Sport e Salute Spa pays compensation of 800 euros for workers in the sports sector. These are workers in the world of sports who have collaborative relationships with the Coni, the Italian Paralympic Committee, the National Sports Federations, the Associated Sports Disciplines, the Sports Promotion Organizations and the amateur sports clubs and associations, recognized by the Coni and Paralympic Committee.

Fairs and Congresses, entertainment and culture – 350 million euros are earmarked for 2020 to compensate for the losses suffered by the fair and congress sector, through the increase in the Emergency Fund for companies and cultural institutions established in the budgets of the Ministry of Heritage and cultural activities with the Decree of Relaunching. The following increases: by 90 million, by 2021, the endowment of the current account fund for emergencies in the entertainment and film and audiovisual sectors; of 10 million, by 2020, the endowment of the Fund to support travel agencies and tour operators, whose support measures extend to companies that transport passengers in open buses (the so-called tourism). In addition, it is expected that the deductions received from the aforementioned funds do not contribute to the formation of the tax base of income tax, are not accounted for for the purposes of calculating interest payable and deductible expenses or to form the value of net production.

Security and armed forces – More than 62 million euros are allocated for the functionality of the Police Forces and the National Fire Department, in particular for the payment of public order allowances for the personnel of the Police Forces and for the payment of overtime of the Fire brigade. Another 6.5 million euros are destined to the payment of auxiliary fees of military personnel, including medical and paramedical personnel, involved in the fight against the COVID-19 emergency.

Contribution to the Regions for debt relief – Communities with ordinary statutes are assigned a contribution for 2020 of 250 million euros to finance the principal of the financial debts due in the current year.

Support for the internationalization of companies – The availability of the revolving fund for granting loans at a subsidized rate to exporting companies is increased by 500 million by 2020.

Compensation fund – A fund has been set up to achieve, in 2021, the equalization of the tax and relief measures granted with the emergency measures adopted in the context of the COVID-19 emergency, to be allocated to the subjects who have been benefited from the suspension. taxes and contributions to social security and that record a significant loss of turnover.

Fright to extend the term of the listed real estate funds – The FIA ​​managers that manage Italian real estate funds admitted to trading on a regulated market or in a multilateral trading mechanism may, before December 31, 2020, in the exclusive interest of the participants, modify the fund’s regulations to extend the term of the fund no later than December 31, 2022, with the sole purpose of completing the divestment of the investments.

2020 House and Senate Supplementary Elections – The supplementary elections for the seats of the Chamber of Deputies and the Senate of the Republic declared vacant before December 31, 2020 will be held before March 31, 2021.

Territory permanence periods in risk scenarios – The assessment of the stay for 14 days at a risk level or scenario lower than that determined by the restrictive measures, implies the application of the measures related to the immediately lower scenario for an additional period of 14 days, without prejudice to the possibility of the control room, enabled by the Ministry of Health with the purpose of evaluating the levels and scenarios of territorial risk, to reduce the latter period.