Alternative lost fund with double departure for sending applications. The online channel will open on Monday 5 July from «Invoices and payments» on the Revenue website and from Wednesday 7 July for those who use Entratel or Fisconline. The closing of the window, however, is scheduled for 2 September. This is foreseen by the Inland Revenue provision signed yesterday by the director Ernesto Maria Ruffini who, unlike the previous lost funds, had to deal with the puzzle of community constraints.
The new question, in fact, immediately presents itself as insidious both for the taxpayer and for the professional or intermediary who assists him. In order to comply with the EU obligations on respecting the limits of the Temporary framework, it will be necessary to self-certify, complete with criminal risks in case of forgery, that with all the facilities put in place to deal with the economic emergency linked to Covid, the limits of aid from sections 3.1 (now raised to 1.8 million euros for all businesses while for agricultural businesses it is 225 thousand euros and for fisheries and aquaculture it is 227 thousand euros) or section 3.2 (now raised to 10 million euros). euro) for aid calculated on the fixed costs of businesses. Alternatively, if one of the two limits indicated in the aid plan is exceeded with the new grant provided for by the Sostegni-bis decree, an amount lower than that due should be requested through the model in order not to exceed the ceilings imposed by Brussels.
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It starts with self-certification
Self-certification is only the first step, because once signed, the veracity of the data is attested, which will then be “broken down” and detailed measure by measure within part A. Just to be clear, we go from the IRAP exemption provided for by the Relaunch decree (Legislative Decree 34/2020) up to the automatic contribution paid on the basis of the Sostegni-bis for those who had requested and already obtained the non-repayable fund of the Sostegni-1 decree. And the box relating to other aids including non-fiscal and non-tax aid must also be crossed. A detail that, for the measures introduced against the Covid emergency, requires to indicate in addition to the reference section of the Temporary framework also the admissible period with a start and end date.
It’s not over. Because the coefficient of difficulty imposed by the interpretation of community constraints also closely affects the subjective profile of applicants, with the need to highlight the concept of “single company”. The consequence is that part B must then be filled in, detailing who are the components of the same with the indication of the relative tax code.
