The INPS bonus for artisans and traders will not be included in state aid. It is the first of the dilemmas solved by the Faq system.
No prospectus for state aid to be able to access the € 600 INPS Bonus, designed for artisans and traders. That is, two of the categories that more than others have suffered the devastating effects of the pandemic. One of the doubts that had gripped the potential beneficiaries, so much so that the Revenue Agency decided to indicate all the procedures through the Faq system, published on 28 July 2021. A way to clarify the last obscure points of the story and determine the requirements for access to the Inps bonus.
Another loose knot concerned the question of the indication of the sums received to compensate for the emergency experienced due to Covid-19 in the tax return. Also in this case, the Inland Revenue cleared the clouds, in particular on the repeal of the legislation that placed the right to tax exemption of bonuses and contributions subordinated to the Community law. The procedure for declaring obligations has also been made easier of businesses and professionals.
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Inps bonus 600 euros: the Faqs solve the declarative dilemmas
The sums paid as compensation, in essence, will not contribute ex new to the formation of income. Therefore, they should not be indicated in the state aid statement. These benefits also include the Inps bonus of 600 euros, as explained by the institution again. It is, in fact, automatic tax aid, regulated by article 10 of the Ministerial Decree of 31 May 2017. The same goes for the non-repayable contributions, in this case paid directly by the Revenue Agency. The provision will be valid if aid codes number 20, 22, 23, 27 and 28 exist, as the accreditation data is already known to the institution.
Clarifications also arrive on tax credits which, on the other hand, will be indicated in the state aid statement to the extent of the amount equal to the credit matured, as indicated in part RU. In this last, the tax credits must be indicated relating to leases and adaptation of work environments. In practice, none of these will be included in the RE framework or in the IRAP model. A substantial simplification of the tax return, therefore, decided during the drafting of the Sostegni bis Decree.
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