The potential recipients are 5.5 million. From today, the beneficiaries of the non-repayable contributions provided for by the Sostegni decree can find online the model and the instructions for requesting non-repayable aid in favor of companies and VAT numbers affected by the crisis due to the pandemic. The Revenue Agency in a note reminds that the simple procedure: Starting from March 30th and until May 28th, requests will be sent to the Revenue Agency, also by making use of an intermediary, through the Agency’s telematic channels or through the web platform developed by the technological partner Sogei, available in the reserved area of the “Invoices and Remuneration” portal of the website. The opening hours of the channel will be communicated by the Inland Revenue on its institutional website with a specific communication.
The contribution directly to the current account
The contribution will arrive directly on the current account indicated in the request or, at the irrevocable choice of the taxpayer, can be used as a tax credit in compensation. In the note, the Agency led by Ernesto Maria Ruffini recalls the two requirements to access support, in the first case having achieved revenues or remuneration not exceeding 10 million euros in 2019 while the second condition having recorded an average monthly decrease in turnover in 2020 and the fees compared to 2019 of at least 30%.
How to apply
The mechanism for applying for the grant requires the online completion of a form to be submitted starting from March 30, 2021 and no later than May 28, 2021, again via the web. The taxpayer will be able to use the intermediaries he has already delegated for his fiscal drawer or for the consultation service of electronic invoices and it will be possible to access the procedure with the credentials Spid, Cie or Cns or Entratel of the Agency.
For each application, the Agency’s system will carry out checks and issue receipts to the person who sent the application. In particular, in the event of a positive outcome, the Revenue will communicate the payment mandate for the contribution (or the recognition of the same as a tax credit in the case of this choice) in the specific reserved area of the “Invoices and Remuneration” portal – section “Non-repayable grant – Outcome consultation”, accessible to the applicant or his delegated intermediary. Who is entitled to the contribution – As indicated by the “Support Decree”, the new non-repayable contribution can be requested by subjects carrying out business, art and profession and agricultural income activities, holders of VAT numbers resident or established in the State Territory , who in the second tax period preceding the period of entry into force of the decree (for most of the subjects it is the year 2019) have achieved an amount of revenues or remuneration not exceeding 10 million euros.
Aid for the third sector
In addition, the contribution is also due to non-commercial entities, including third sector entities and civilly recognized religious entities, in relation to the conduct of commercial activities. On the other hand, subjects whose activity has ceased on the date of entry into force of the Decree (23 March 2021) or who have activated the VAT number subsequently (starting from 24 March 2021), public bodies, intermediaries are excluded from the use of the bonus. financial and holding companies.
The contribution is due even in the absence of the requirement of the decrease in turnover / fees for the subjects who have activated the VAT number starting from 1 January 2019, provided that they comply with the assumption of the revenue or compensation limit of 10 million euros.
How the contribution is calculated
The amount of the contribution determined by applying a percentage to the difference between the average monthly amount of turnover and fees for 2020 and the average monthly amount of turnover and fees for 2019 according to this summary scheme: 60% if the revenues and fees for the year 2019 do not exceed the threshold of 100 thousand euros; 50% if revenues and remuneration for the year 2019 exceed the threshold of 100 thousand euros up to 400 thousand; 40% if revenues and remuneration for the year 2019 exceed the threshold of 400 thousand euros up to 1 million; 30% if revenues and remuneration for the year 2019 exceed the threshold of 1 million euros up to 5 million; 20% if revenues and remuneration for the year 2019 exceed the threshold of 5 million euros up to 10 million. however guaranteed a minimum contribution of not less than 1,000 euros for individuals and 2,000 euros for individuals other than individuals. The amount of the recognized contribution cannot in any case exceed € 150,000. The new non-repayable contribution, like the previous bonuses, is excluded from taxation both as regards income taxes and IRAP and does not affect the calculation of the ratio for the deductibility of expenses and other negative income components, including passive interests.
An example of a refund
A shop that in 2020 had a turnover of 60 thousand euros, compared to 120 thousand in 2019, had a loss of 60 thousand euros, i.e. the average monthly loss of 5,000 euros. The percentage of 50% will therefore be applied to this calculation basis (that for the activities that in 2019 had a turnover between 100 and 200 thousand euros), thus obtaining the amount of the refreshment, that is 2,500 euros in non-repayable funds.