Starting from yesterday, Thursday 14 October, until next 13 December it is possible to submit a request to obtain the non-repayable contributions established by the Sostegni dl and the Sostegni-bis dl: Agenzia delle Entrate has already made available the specific forms with relative instructions.
In the accompanying note issued by the institution, it is stated that the funds are intended“to subjects who carry out business activities, self-employment and agricultural income holders of VAT numbers who have achieved, in 2019, revenues or remuneration of between 10 million and 15 million euros”. Another requirement for obtaining the benefits is the documentation of a decrease in business volume equal to at least “30 per cent between the average monthly amount of turnover and fees for the period 1 April 2020 – 31 March 2021 and that of the period 1 April 2019 – 31 March 2020”.
Not to be able to take advantage of the so-called refreshments on the other hand, it is those taxpayers whose business and VAT number are not active at the date of entry into force of the respective decree laws, but also public bodies, financial intermediaries and holding companies.
How to apply
Non-repayable grants can be requested by filling in the specific “Application for the recognition of non-repayable grants, Sostegni and Sostegni-bis decree”, to be submitted through the electronic services made available by the Revenue Agency. In addition to personal data (including the tax code of the applicant and possibly that of the intermediary), the proofs of the existence of the requirements and the Iban code of the account on which you want to receive theaccreditation. Credit that can arrive by bank transfer or, if specifically requested by the taxpayer, in the form of a tax credit to be used in compensation. In the event of an error, a new application can be filled in with the consequent cancellation of the previous one.
After receiving the document and sending the receipt that certifies taking charge, the tax authorities carry out checks to verify the data transmitted by the taxpayer. In the event that everything falls within the established parameters, accreditation is carried out.
How the calculation takes place
“The difference between the monthly averages is multiplied by a specific percentage, depending on the subject of the question”, we read in the note of the Revenue Agency. “If only the ‘Sostegni’ contribution is requested, the amount is obtained by applying the percentage of 20% to the difference between the average monthly amount of turnover and fees for the year 2020 and that for 2019, with a minimum of 1000 euros for individuals and € 2 thousand for individuals other than individuals. In this case, the ‘Automatic support-bis’ contribution is also recognized (Article 1, paragraphs 1 to 3, of Legislative Decree no. 73/2021) “.
By requesting only the “alternative support-bis”, the amount will be equal to 30% of the difference between the average monthly turnover of the fees for the period 1 April 2020 – 31 March 2021 and that for the period 1 April 2019 – March 31, 2020 “
If the question relates to both, for the “Alternative Support-bis” 20% is applied to the difference between “the average monthly amount of turnover and fees for the period from April 1, 2020 to March 31, 2021 and that for the period from April 1, 2019 to March 31, 2020”. In all cases, it cannot exceed 150 thousand euros.
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