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As Giuseppe Conte had assured, the question of Ristori Law Decree It was quick: the pdf text of the final version is in the Official Gazette of October 28, 2020.
Many news between indemnities, one-off bonuses and non-refundable contributions for the sectors most affected by the DPCM of October 25. The Government has assigned 5.4 billion euros Available from November fortnight by bank transfer to the checking account.
They will benefit from restaurants, CIF, gym and pool managers, nightclubs, temps and entertainment workers. Here are the main measures of the new decree.
- Refreshments Decree, defined text in pdf published in the Official Gazette
- DECREE-LAW October 28, 2020, n. 137
RISTORI DECREE: THE MEASURES APPROVED IN THE OFFICIAL TEXT
Non-refundable contributions
Non-refundable grants are the “heart” of the Ristori decree to which the greatest resources are allocated: approximately half of the total of 5.4 billion euros. In the words of Minister Gualtieri, the money will arrive “In record time to November 15” with automatic payment to checking account.
The Conte government has chosen to divide the beneficiaries by categories and, depending on the activity, the contribution varies from 100% to 400%, up to maximum of 150,000 euros.
Companies that have not used it in the previous months can also apply; Among the beneficiaries there are also companies that invoice more than 5 million euros per year, with a deduction equal to 10% to be calculated on the loss of turnover.
Non-refundable contributions are foreseen to the extent of:
- 100% for ice cream parlors, pastry shops and bars without kitchens;
- 150% for restaurants, farms and hotels;
- 200% for catering, swimming pools, gyms, theaters and cinemas;
- 400% for discos, dance halls and the like.
IMU fee canceled
The cancellation of the second installment of the IMU, to be paid until December 16, 2020. It should be eliminated for all economic issues affected by the DPCM October 25: restaurateurs, film directors, theaters, gyms, swimming pools and other activities for which full or early closure is required to 18.00 hours. .
Commercial rental tax credit
In the final text of the decree there is a tax credit on commercial income at 60%. The benefit must cover the months of October November and December. The measure is extended to companies with annual revenues of more than 5 million euros, provided that they have suffered a decrease in turnover of at least 50%.
The credit will be transferable to the owner of the leased property.
Extension of dismissals
Among the main innovations of the new decree is the extension of the Cig for another 6 weeks, an intervention that alone requires 1,600 million euros. The extension covers the period between November 16, 2019 and January 31, 2021 and may benefit companies that have exhausted the previous weeks.
For companies that have had a reduction in turnover of more than 20%, the Cig is free, the same for employers who have started the business after January 1, 2019.
Entertainment and tourism worker bonus
Compensation for 1,000 euros for entertainment, seasonal and tourism workers. For these categories, the decree also provides for the expansion of the redundancy fund.
Emergency income
For those who have already benefited from it in recent months, the Ristori dl confirms the emergency income for another two months. The value of the benefit is 800 euros.
Exemption from social security contributions
In support of entrepreneurship, the Ristori dl provides for the cessation of social security payments for companies that have suspended or reduced their activity due to Covid-19, except those in the agricultural sector (for which other measures are foreseen). The tax exemption has a maximum duration of 4 months and can be used no later than May 2021.
the quantum the exemption is calculated on the basis of the loss of turnover:
- up to 50% for companies that have had a reduction of less than 20%;
- up to 100% for companies with a reduction equal to or greater than 20%.
Agricultural, fisheries and aquaculture supply chain
Exemption from the payment of social security contributions is foreseen for the entire agricultural, fishing and aquaculture sector. The measure refers to contributions due for the month of November. This benefit is also recognized to agricultural entrepreneurs, direct farmers, sharecroppers and settlers.
The Government provides for the allocation of 100 million euros to support the entire supply chain and the granting of non-refundable contributions for entrepreneurs who started their business after January 1, 2019 and for those who had a decrease in turnover of more than 25% compared to November of last year.
Sports sector: planned diets
Among the most affected sectors is sports, especially amateur. The Ristori dl recognizes additional compensation for those who work with sport and have already received the compensation of 600 euros established by Beware Italy and after dl Relaunch. The benefit amount increased to 800 euros.
In addition, a special fund is created with 50 million euros that will be allocated to amateur sports clubs damaged by the reduction or total closure of activities.
Justice package
Last but not least, the new decree also deals with the Justice sector, with several articles devoted to preventive measures in court. Among the novelties are the implementation of the presentation of deeds and documents via PEC, access to documents remotely and the possibility of processing the divorce and separation without the appearance of the parties. All the details in our in-depth article.
When it goes into effect
The decree with all the news inside comes into force from the day following its publication in the Official Gazette: therefore, the October 29, 2020. For the disbursement of the benefits, however, we will have to wait until the first half of November.
