The Tax does not hibernate. L’Revenue Agency he works at full speed in times of pandemics to check the pockets of Italians and fight the smart ones who pocket subsidies even if they are not entitled to it. And so began the recovery operation by the tax administration to recover all the non-repayable contributions paid in recent months. A vast operation that will monitor in detail the enormous flow of liquidity that has been disbursed with the various budget variations due to the Covid emergency.
Who ends up in the sights of the tax authorities
The focus is on all taxpayers who have unduly pocketed non-repayable contributions. Taxpayers are provided with two ways: a repentance or a full recovery of the sums by the Revenue. But let’s go in order. The first to have to return everything are the taxpayers who have obtained the funds in an inappropriate way with the Relaunch decree. Then it will be up to those who pocketed the sums with the Sostegni decree. All requests that have been submitted to obtain the funds will be analyzed by the Revenue. The Inland Revenue will “X-ray” all the data that have been “shown” to the Revenue during the application for the subsidy. Among these, for example, there are electronic invoices, VAT settlements and as you recall QuiFinanza also the telematic fees. The control phase, however, is divided into two areas. The first concerns the investigations carried out by the Revenue, the second instead concerns the transmission of the results of the checks to the Guardia di Finanza. The yellow flames, therefore, at a later time, could decide to follow up on investigations on the individual taxpayer.
The black list of taxpayers
In fact, the financial administration is preparing to draw up a sort of black list with all the subjects who will have to return the non-repayable contributions obtained illegitimately. As regards the methods of recovering the sums, it should be remembered that the taxpayer is always in time to denounce himself, arranging for the repayment of the sums with the amendment. Otherwise it will be the tax administration itself to intervene. The investigations they will last for approximately eight years from the date of disbursement of the grant. In this case two fundamental dates must be marked in order to understand by when the recovery of the amounts disbursed will take place.
When the recovery of the sums is triggered
As for the figures collected thanks to the Relaunch decree, the Revenue will have until 31 December 2028 to recover the non-repayable contributions. As for the sums disbursed within the Sostegni decree, the time horizon moves forward by one year with a recovery of the sums by 31 December 2029. In short, the subsidies that are arriving on the current accounts of companies, traders and professionals will be clearly and precisely controlled by the Revenue. The requirements for accessing the contribution must be carefully checked to avoid bitter surprises and above all a sudden bloodletting, perhaps when the money has already been spent on one’s activities.
–
