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Relaunch decreeIn the text of the last draft of the provision, here is very important help for companies: i scholarships, support for people with commercial income and self-employment, as well as VAT holders, with income that does not exceed 5 million euros.
An important help to start again after months of difficulty, but be careful because, at least according to what you readlatest draft of the Relaunch Decree (which seems to be the definitive one) there are many companies, but also freelancers and professionals, who could be excluded the possibility of being able to benefit from non-refundable contributions.
The text of the provision excludes, in fact, all those who benefited from the allocation of € 600.00 recognized to VAT holders on their own in March (and will also be paid automatically in April).
The subsidies, therefore, cannot be combined with the 600 euro bonus; In this sense, we wonder what should be done by a self-employed person who, without knowing the possibility of being able to benefit from the non-refundable contribution in March, requested and received a one-time allowance of 600 euros. Will give up on her and Return How much did you receive to access this new tool if you find it more advantageous for your situation?
On the other hand, a “resignation” button had already appeared in the personal area of the INPS site in the part related to the allocation of € 600.00, so it seems that paradoxically This is the way to follow.
But to understand which of the two measures is more convenient It is good to first clarify the non-refundable contribution and the provisions of the new Relaunch Decree (which must be approved, without further changes, in the next few hours).
Non-refundable contributions in the Relaunch Decree
One of the most anticipated innovations foreseen by the Relaunch Decree also runs the risk of becoming the most debated given theexclusion of the beneficiaries of the subsidy of 600 euros of the beneficiary hearing.
In detail, the measure, as presented in the draft decree, provides non-reimbursable support in favor of the subjects business income holders and free-lancers, VAT holderswith income not exceeding 5 million euros. So, a money loan, linked exclusively to the relaunch of the company after the crisis caused by the restrictions adopted for the health emergency, which does not include the obligation to return much less interest.
Among the requirements to benefit from it, as we have anticipated, there is one for which the company does not exceed 5 million in revenue. In addition, in the text of the Relaunch Decree, another condition is read, namely, rotation and fees related to the month of April 2020 are less than two-thirds of the amount of the same in the month of April 2019. This requirement not worth it for subjects who started the activity from January 1, 2019.
Non-refundable contributions: how much is owed?
A special system has been established to quantify the amount owed through the non-refundable contribution. This, in fact, is determined by applying a “percentage of difference between billing amount in April 2020 and April 2019“. The percentage to apply varies according to income and annual rates (in relation to the 2019 fiscal period):
- 25% for subjects with income or fees that do not exceed € 100,000;
- twenty% for subjects with income or fees between € 100,000 and € 400,000;
- fifteen% for subjects with income or fees between € 400,000 and € 5,000,000.
Take, for example, a company that has billed around € 10,000 in April 2019, while this year only € 2,000. This in 2019 had income and compensation of less than € 100,000, so it would depend on him 25% from € 8,000or 2,000 euros.
In any case, it is established that for individuals the minimum payable is € 1,000.00, while for other subjects it is € 2,000.00. The contribution does not contribute to the formation of the income tax base.
The application must be sent electronically to the Tax Agency. In this sense, it will be a disposition of the Director of the Agency to establish the procedures to carry out the request, its content of information, the terms to send it and any other element necessary for its implementation.
