Professionals and bonuses 1,000 euros in May, there are still many problems to be solved, especially as regards the determination of income for the purpose of obtaining the indemnity.
In reality, only professionals on a flat-rate basis would be affected by the affair.
The problem arises following the publication of circular no. 25 of 20 August 2020, with which the Revenue Agency has provided new and useful clarifications relating to the provisions of the “Relaunch” decree, declaring, among other things, that the measurement of the difference in income and the attribution of a 1000 euro bonus regardless of the accounting regime adopted by the professional (be it ordinary regime or flat-rate regime).
On the basis of this new interpretation, the indemnities, already largely advanced by the pension funds to which they belong, may in reality not be due.
Bonus 1,000 euros, even for flat rates the costs are calculated on the basis of the amounts actually incurred
With the circular no. 25 of 20 August 2020, the Revenue Agency has provided new and useful clarifications relating to the provisions of the “Relaunch” decree. The clarifications, in the form of answers to frequently asked questions (FAQ), were requested by several parties: trade associations, regional directorates, operators and taxpayers.
As part of the measures introduced in the field of labor and social policies, Hades focuses on the compensation for workers damaged by the epidemiological emergency from COVID-19 and, in particular, the compensation for the month of May 2020 equal to 1000 euro in favor of freelancers with a VAT number on a flat-rate basis.
The Ade, in particular, declares that in relation to the methods of determining the reduction in income of at least 33 percent suffered by freelancers with an active VAT number as of May 19, 2020, the provision establishes that: “the measurement of the difference in income and the allocation of the new allowance is independent of the accounting regime adopted by the professional (be it ordinary regime or flat-rate regime)”.
The flat-rate regime, as stated in the circular, is relevant only for the purposes of determining the tax payable by the professional and the accounting simplifications also envisaged for the purposes of direct taxes.
What happens now?
On the basis of this new interpretation, the indemnities, already largely advanced by the pension funds to their members, may actually not be due.
In other words, some professionals who have already received the allowance automatically may find that they have not been entitled to it.
At this point, one might ask: how will the professional coffers move in cases like the one just described? Could they request the return of what is improperly received by their members? We will see what the evolution of this story will be.
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