All in accordance with the provisions of the provision 175776/2021 of the Revenue of Friday 2 July which provided for the procedures and terms with which to present the request for the non-repayable “alternative” grant to that of the first Sostegni decree (Legislative Decree 41/2021).
Who is entitled to the contribution
The contribution in question is thus due to all subjects who carry out business activities, art or profession or produce agricultural income, holders of a VAT number, active as of May 26, 2021, resident or established in the territory of the State, with revenues / remuneration not exceeding to 10 million euros in 2019.
They must have suffered a loss of average monthly turnover of at least 30% in the period from 1 April 2020 to 31 March 2021 compared to the period between 1 April 2019 and 31 March 2020.
The amount of the benefit varies according to whether the interested party has received the contribution envisaged by the first Sostegni decree or not. If so, the taxpayer in recent days should have already received the automatic contribution equal to the same amount as the previous one (article 1, paragraphs 1 to 3, of Legislative Decree 73/2021).
How the contribution is calculated
At this point he may be entitled to a further integration of the “replicated” contribution, if the average monthly amount of turnover and fees from 1 April 2020 to 31 March 2021 is at least 30% lower than the average monthly amount of the turnover and fees for the period from 1 April 2019 to 31 March 2020.
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