to whom it belongs and how much it amounts

L’Revenue Agency has published on its website the operating instructions for obtaining the tax credit on Cup, the single patrimonial rent, due to local authorities. The tax replaces Tosap, Cosap, the ICPDPA and the CIMP starting from 1 January 2021. The new bonus can be requested starting from 10 February 2022 and only until 10 March 2022. Let’s see who is entitled to it, what are the requirements and how is it calculated.

New bonus on the Cup: what is the Single Property Fee

The Cup is the single patrimonial fee due for the posting of posters commercial in public areas or open to the public. Through the Dl Sostegni bis, the Government has set up a fund equal to 20 million euros to encourage the recovery of the advertising market in the face of the great difficulties experienced as a result of the Covid pandemic.

This important sum is used to finance a credit tax, usable in compensation, which can be requested by the owners of advertising systems, private or granted to private subjects, intended for the posting of posters and advertising installations of a commercial nature.

It can also be requested by those who paid the fee late, provided that the payment of interest and penalties has been completed, although these must not be taken into consideration for the calculation of the tax credit.

New bonus on the Cup: how to calculate the amount to indicate

The Revenue Agency clarifies that the tax credit is recognized in proportion to the Cup paid in 2021 for an amount corresponding to no more than 6 months. These are the indications for calculating the fee to be communicated.

  • In the event of a fee paid for a period of less than 6 months of the year 2021, the taxpayer must take into consideration the full amount.
  • In the event of a fee paid for a period of more than 6 months, the taxpayer must divide the amount by the months of payment and multiply it by 6.

For example, for a Cup paid for 9 months, the total amount must be divided by 9 and multiplied by 6. For a fee paid for the whole of 2021, just divide by 12 and multiply by 6.

New bonus on the Cup: how much is the tax credit

From 10 February 2022 to 10 March 2022, taxpayers must communicate, directly or through an appointee, the amount obtained to the Revenue Agency. By March 21 the director of the Revenue Agency must sign a specific provision containing the percentage by which to multiply the amount itself.

If the total amount of bonuses received by the company is lower than the spending limit of 200 thousand euros for three business years envisaged by the European Union for aid de minimis, the percentage of the bonus on the single asset credit can also reach 100%, therefore to the totality of the amount considered for the year just past.

Starting from the working day following the publication of the provision, therefore the 22 March, the tax credit will be usable by the beneficiaries in compensation, exclusively through the electronic services of the Revenue Agency.

The measure is in addition to those already provided for the single patrimonial rent, as explained here, with suspension of the tax on tables for the first quarter of 2022. The new maneuver contains several innovations. Here all the bonuses of 2022 e here all the news for the home.


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