The measures put in place by the government have given momentary relief to professionals and businesses. The biggest problem is to start over. There is only one concrete risk today: take the non-refundable contribution and close the business. Unfortunately, business is not the best even after the lockdown. Professionals and companies run the risk of giving up their work in a few months or of lowering the shutters. In this case, what happens for those who took the non-refundable contribution? He has no obligation to give it back to the Revenue Agency.
When instead it must be returned
The Revenue Agency it proceeded to credit the bank contribution or postal account following the demand produced. If something is wrong, there is time for the recipient to return the money received. The Revenue Agency has also announced the tax code to be used in this case in the F24 Elide Model. It is best to clarify that no compensation can be made. The non-refundable contribution has a direct aid purpose.
It is possible to make spontaneous regularization by returning the wrongly received contribution. To this must be added interest and penalties correspondingly. The beneficiary has the possibility to apply the active repentance to the sanction with effect from the terms indicated therein from the date of actual perception of the contribution itself. THE crafty are warned, the Revenue Agency carries out stringent checks and the risk of being sanctioned is very high. The financial administration sends the deed of recovery to the person who signed the application.
There is an obligation to keep the vouchers
Taking the non-refundable contribution and closing the activity does not avoid the obligation to keep the supporting elements. The signatory of the application is responsible for keeping all the supporting elements of the contribution due and showing them in the event that the Financial Administration requests it.
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