New supports ready for businesses and families – Pescara

After weeks of speculating on the new measures that the Government will adopt to help businesses, workers and families, here is the final draft of the Sostegno bis decree that will be submitted to the vote of the Council of Ministers next week.
The center gives a complete overview of the system of concessions, bonuses and contributions put in place to overcome the crisis. A 40 billion euro provision that still has some political obstacles to overcome (that we deepen in another current article).
DOUBLE TRACK. 14 billion allocated for VAT number holders affected by the Covid-19 crisis. The new non-repayable contributions will see a disbursement mechanism in two installments. The first will be recognized automatically, with direct credit to the account, to those who have obtained a round of aid in 2021.
The second installment will be calculated on the basis of the average monthly loss of turnover recorded from 1 April 2020 to 31 March 2021, compared to the same period 2019-2020. The limit of € 10 million in revenues and fees is confirmed. VAT holders who, in the period under examination, have registered a decrease in turnover of at least 30 percent will be able to access the contribution. The mechanism for income and compensation brackets will be applied, with percentages ranging from 60 to 20%.
BONUS RENTALS. The draft of the Sostegno bis decree provides for the re-edition of the rental bonus of 60% for VAT numbers, which drops to 30% in the case of company rental. This is the tax credit introduced by the Relaunch decree and subsequently extended which is due for the rents for the months from January to May 2021. The beneficiaries of the aid are the holders of a VAT number in possession of the requisites to obtain the non-repayable fund of the first Sostegno decree. For companies in the tourism-hospitality sector, the extension, also for May 2021, of the tax credit set up to April by the Budget Law is envisaged, without any limit on revenues.
IMU AND TARI. Via the Imu deposit and reduction of the Tari for the economic activities most affected by the coronavirus crisis. As regards the Imu, the draft of the decree provides for the exemption from the payment of the first installment, due by June 16, for VAT numbers that meet the requirements for access to the grant. The exemption applies only to properties in which the subject carries out its economic activity. Furthermore, new resources have been allocated to municipalities to introduce tax breaks and reductions in favor of companies affected by the restrictions imposed in 2021 to counter the spread of Covid.
RAI FEE EXEMPTION. For this year, the accommodation facilities, the administration and consumption of beverages in public places will not pay the Rai license fee. Those who have already paid the amount due will receive a tax credit equal to the amount of the payment made.
COMPENSATIONS. The limit for compensations with the F24 model rises from 700 thousand euros to 3 million euros, with batch calculation from 1 January 2021. There is also a move towards the extension until 31 December 2021 of the possibility of offsetting the receivables due from public administrations for the payment of debts deriving from amounts entered in the role by 31 October 2020.
FIRST HOME BONUS. The Sostegno bis decree introduces a new and more substantial bonus for the purchase of the first home in favor of young people. Until 31 December 2022 there is an exemption from the payment of registration, mortgage and cadastral taxes relating to the purchase of the main home by under 36. In parallel, the substitute taxes on loans disbursed in favor of young people under 36 are canceled. 36 to buy, build or renovate your first home.
Also for the protection of young people, the possibility of accessing the first home guarantee fund is envisaged as a priority.
SEASONALS AND TOURISM. The Government has provided for facilitating measures for seasonal workers and tourism operators, categories that more than others are affected by the crisis, with the confirmation of the one-off INPS bonus of 2,400 euros.
New aid is also arriving for workers in the sports sector with the management of the measure that will be entrusted to the company Sport e Salute spa.
PROPHET OF REM. For 2021 we are moving towards the recognition of a further two months of emergency income, the Rem.
The Sostegno bis decree aims to extend the Rem for the months of June and July 2021, according to the requirements and amounts already provided for by the first Sostegno decree.
The shares relating to the Rem will also be recognized to individuals who have completed Naspi and Dis-Coll between 1 March 2021 and 30 April 2021, which correspond to the “old” unemployment.
GOOD SHOPPING. Ance’s request was accepted: the new decree also includes the refinancing of the dowry allocated for the provision of shopping vouchers in favor of families in difficulty.
Specifically, the allocation of 500 million euros is envisaged for 2021 to be used for the provision of shopping vouchers and support measures for the payment of rent and household utilities. The resources will be distributed among the municipalities within thirty days from the date of entry into force of the Sostegno bis decree.