ROMA. Saims another amnesty in the new decree «Sostegni» (in the plural, according to the new name) coming next week. In favor of all the VAT numbers that in 2020 recorded a decrease in turnover of more than 33%, in practice one in two taxpayers according to government estimates, there is an ad hoc scrapping that allows you to save a total of 200 million euros. The measure, as stated in the explanatory report, makes it possible to “easily define the sums due following the automated control of the returns relating to the tax periods 2017 and 2018” and “consists in the abatement of the penalties and additional sums requested with notifications of irregularities “.
The text that came out yesterday, but dated 1 March, consists of 26 articles for a total of 49 pages, and is divided into 5 chapters, from support to businesses and the economy to provisions on labor and cig (8 articles still all in white), up to health and safety, local authorities and urgent provisions on health and transport.
The lost fund
The non-repayable grant is confirmed for companies with a turnover of up to 5 million euros, allocating a total of 9.5 billion euros, and providing for a contribution ranging from a minimum of 1,000 euros for individuals (2,000 for other subjects) up to a maximum of 150 thousand euros, giving the possibility to receive the sums directly or to discount them from taxes. To access the fund, a 33% decrease in turnover is always indicated, however, calculated on the months of January and February 2021 compared to the same period of 2019 rather than on the monthly average of the two entire years as it seems the government decided later, at least according to the scheme which then circulated on Wednesday. Scheme that among other things also improves the share of reimbursements by setting 4 bands, from zero to 100 thousand euros of turnover, from 100 thousand to 400 thousand from 400 thousand to 1 million and from one million up to 5 million, to be assigned respectively a share of 30, 25, 20 and 15%, while the version dated 1 March provided for only 3, with the first threshold set at 400 thousand euros and compensation to climb by just 20, 15 and 10%.
Postponement of deadlines
Weone then confirmed both the postponement of the installments of the scrapping ter and of the balance and excerpt, as well as the scrapping of the back files dating back to the period 2000-2015, which immediately became the subject of controversy within the majority, and in this context a series of simulations relating to six different amounts of the bills to be scrapped (up to 3 thousand euros, and then up to 5 thousand, 10 thousand, 30 thousand, 50 thousand euros and no threshold). The choice of the government, except for second thoughts, should fall on the 5 thousand euro range which between now and 2025 should lead to the cancellation of 61.5 million back documents, with a total cost of about 2 billion in the two-year period 2021/2022.
Arrears of statute of limitations
To curb the accumulation of arrears, however, another provision has also been envisaged which assigns the tax authorities 5 years to collect the debts that taxpayers have contracted. At the end of this period, with some exceptions, it is expected that the prescription will then be triggered.
Health and transport
All confirmed the funds destinedati to health: 2.1 billion are in fact allocated for vaccines (1.4 billion) and the purchase of drugs for the treatment of Covid-19: 700 million divided between Remdesivir (300) and monoclonals (400 million). 345 million are also foreseen for the involvement of family doctors in the vaccination campaign and 51.6 million to extend the “Covid hospitals” until 31 March.
Additional funds for local authorities and for local public transport are also on the way. According to what emerges from the draft of the Dl Sostegni, 1 billion are foreseen for local authorities and 600 million for special autonomies, 250 million to partially compensate for the lost revenue of the tourist tax and then resources also to support local public transport and regional for 800 million.
–
