applications from 2 to 21 December 2021

Lost fund closed activities, model and instructions for submitting applications are online. Applications must be sent electronically to the Revenue Agency between 2 December and by the deadline of 21 December 2021. This is established by the provision of 29 November. Surcharge for discos.

Lost fund closed assets, online on template and the instructions to submit applications.

Applications can be sent electronically to the Revenue Agency within the time window included between 2 and 21 December, as established by the provision of 29 November 2021.

All taxpayers who intend to request the “Contribution for closed activities” and the “Discotheque surcharge contribution” provided for by Sostegni bis decree.

The government measure has earmarked 140 million euros for the activities that were also in 2021 closed for at least 100 days in the period between 1 January and 25 July 2021.

Lost fund closed activities, model and instructions: applications from 2 to 21 December 2021

The lost fund for closed activities is in the starting blocks.

With the provision of November 29, 2021, the Revenue Agency approves the template and the instructions to fill in the questions.

The electronic submission to the financial administration must take place between 2 and 21 December 2021.

The provision implements the provisions ofarticle 2 of the Sostegni bis decree, which allocated 140 million euros in favor of the activities that have been closed for at least 100 days between 1 January and 25 July 2021.

For the discos, further support measures were provided for by article 11 of decree law number 105 of 2021, which provided for the use as a priority of 20 million of those allocated by the Sostegni bis decree.

There are therefore two contributions that can be requested:

  • the contribution closed activities;
  • the increase contribution discos.

The first is intended for economic entities that have activated the VAT number before May 26, 2021 and whose main activity resulting from the Tax Register as of May 26, 2021 is identified by ATECO codes 2007 listed in annex 1 of the inter-ministerial decree.

The maximum contribution that can be requested varies according to the income and remuneration bracket of 2019:

  • up to 400 thousand euros the amount of 3 thousand euros is envisaged;
  • over 400 thousand euros and up to € 1,000,000, an amount of € 7,500 is envisaged;
  • over 1,000,000 euros the sum of 12 thousand euros is envisaged.

The increased contribution for discos it is instead intended for economic subjects who have activated the VAT number on a date prior to 23 July 2021 and on that date carry out the prevailing activity provided for by ATECO 2007 code 93.29.10, namely discos, dance halls, night clubs and the like.

L’maximum amount for each benefit is of 25 thousand euros and the measures are not alternatives.

The sums will be credited to the account bank or postal current of the applicant, at the end of the application submission process.

Revenue Agency – Provision of 29 November 2021
Definition of the information content, methods and terms for submitting the application for the recognition of the grant referred to in article 2 of the decree-law of 25 May 2021, n. 73, converted, with modifications, by law 23 July 2021, n. 106, and in article 11 of the decree-law of 23 July 2021, n. 105, converted, with modifications, by the law 16 September 2021, n. 126.

Non-repayable fund for closed activities: model, instructions and methods of submitting applications

With the provision of November 29, the model for submitting applications and the instructions for completing them are approved.

Revenue Agency – Model approved on November 29, 2021
Application for the recognition of the non-repayable grant to support closed economic activities.
Revenue Agency – instructions for filling in the form approved on November 29, 2021
Application for the recognition of the non-repayable grant to support closed economic activities. Application instructions.

In addition to the section relating to the identification data of the applicant are provided two sections dedicated to the requirements for:

  • the surcharge for discos, provided for by article 4, paragraph 1, letter a) of the inter-ministerial decree;
  • the contributions for closed activities, governed by article 4, paragraph 1, letter b) of the inter-ministerial decree.

In addition, theIBAN for the crediting of the sums.

The facility falls under State aid, section 3.1, and is granted in compliance with the rules of “Temporary Framework” (Communication from the European Commission of 19 March 2020 C (2020) 1863 final “Temporary framework for state aid measures to support the economy in the current emergency of COVID-19”, and subsequent amendments).

The model includes sections for verifying the maximum aid limit envisaged for sections 3.1 and 3.12 of the “Temporary Framework”.

According to the section of state aid applied, the applicant has to indicate, in the form of declaration in lieu of a notary deed:

  • the possession of expected requirements;
  • failure to pass the maximum limits;
  • the list of aid received (panel A);
  • the fiscal codes of the subjects belonging to the single company (part B).

If the disbursement of the sum leads to the exceeding of the envisaged limit, a lower amount must be indicated that allows the compliance with the maximum ceiling.

Applications must be sent electronically with the services Entratel or Fisconline between 2 and 21 December 2021, using thespecial software compliant with the technical specifications attached to the provision.

The request can also be made through a authorized intermediary with delegation to the tax drawer or with specific delegation exclusively for the presentation of the application relating to the contribution in question.

In the event of errors in filling in the form, a new replacement application within the same deadline indicated, that is December 21st. By that date it is also possible to submit a waiver if the requested contribution is not due.

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