Support Decree 2021, application from March 30: what you need to know

Support Decree 2021, open to applications from 30 March. The Revenue Agency explains that “a non-repayable grant is recognized in favor of subjects who carry out business, art or profession and agricultural income, holders of VAT numbers, resident or established in the territory of the State”. can be submitted until May 28, 2021.


WHO IS IT

The non-repayable contribution is due provided that the average monthly amount of turnover and fees for the year 2020 is at least 30 percent lower than the average monthly amount of sales and fees for the year 2019. To define the amounts , reference is made to the date on which the sale of goods or the provision of services was carried out. The contribution is due even in the absence of the turnover requirements for subjects who have activated the VAT number starting from 1 January 2019.

HOW TO APPLY

The application is submitted through the electronic channels of the Revenue Agency. Alternatively, you can use the web platform created by Sogei, which can be accessed in the reserved area of ​​’Invoices and Fees’.

HOW MANY QUESTIONS?

Between March 30 and May 28 it is possible, in the event of an error, to submit a new application, replacing the previously submitted application. The last application sent in the aforementioned period replaces all those previously sent and for which the payment order of the contribution has not already been executed or the recognition of the contribution has not been communicated in the case of choice of use of the same as credit tax.

BANDS

The rules provide for the creation of 5 bands. The indemnity is worth 60% of the amount of the loss for those with revenues up to € 100,000; 50% is valid for those between 100,000 and 400,000 euros in turnover; it is worth 40% between 400,000 and 1 million; by 30% between 1 and 5 million euros; by 20% between 5 and 10 million euros.

HOW DOES THE MONEY COME IN?

The applicant must alternatively indicate whether the total amount of the non-repayable contribution is paid by crediting the current account or intends to opt for the recognition of the entire contribution in the form of a tax credit, to be used exclusively in compensation using the F24 form. to be presented through the telematic services made available by the Agency.

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