HOW DOES IT WORK – Let’s go in order. The tax credit amount is modulated based on the number of components of the family unit: 500 euros for families of 3 or more people, 300 for two people and 150 for i single. The contribution can be spent from 1 July to 31 December 2020. For a 20% the sum will be advanced by tourist and then recovered as a tax deduction at declaration of income after a year, while for 80% it is a discount on corresponding due to the structure (therefore, hoteliers would have to anticipate the cost of the holiday), which will then recover it in the form of a tax credit (therefore like compensation of other taxes) in 2021, after the presentation of the single model in 2021. The standard speaks of ‘agreement of the supplier‘, Which should therefore give the consent. Provided that he is in a position to do what is asked of him.
THE ADVANCE KNOT – On the war footing, in fact, there are just the hoteliers which, before being reimbursed, will still have to pay employees is providers. Confindustria Alberghi immediately showed strong perplexity for a bonus, he explained, that “as it is formulated, weighs on hotels actually forced to anticipate 80% of the value, receiving one in return umpteenth credit tax long and complicated that contrasts with the dramatic needs of liquid assets that currently characterize the companies in the sector “which sees 96% of workers in layoffs.
THE BUREAUCRACY THAT OBTAINS – The alternatives? Instead of waiting for the refund as a tax credit, the accommodation facilities may transfer the credit to its suppliers, private individuals, credit institutions or financial intermediaries. The purposein fact, it was precisely to make the credit liquid through banks, but the process to date appears rather complex. Just like theother alternative way, i.e. the tax deduction on VAT or personal income tax. For Federalberghi the only way to get out of the impasse is to predict in the decrees implementation the possibility of being able to immediately deposit the bonus just received into the bank, obtaining it in exchange liquid assets. The risk is that many structures are forced to do not accept bonuses, given the severe crisis with which we are dealing. Other obstacles have also been highlighted by theAIDC (Italian Association of Chartered Accountants): from the request of theISEE 2020 linked to an income situation which will be defined only after statements annual, to that of issue of electronic invoice to subjects who, by right, could also be exonerated. The tax credit would then seem to exclude the rents, as well as the splitting of the purchase for stays, for example, at more than one structures.
THE EXCLUSION OF DIGITAL PLATFORMS – To access credit, moreover, the payment of the service is paid “without the help, intervention or mediation of subjects they manage platforms or telematic portals other than travel agencies and tour operators “. And this, in addition to representing a big limit from the point of view of the beneficiaries who may usually book and pay on telematic portals, it is also for the same platforms they speak of discrimination. They did it, in the hearing before the Commission Industry of the Senate the country managers of Booking.com, Alberto Yates and Airbnb, Italy and South East Europe, Giacomo Found. A position also supported by the Codacons.
THE APPEAL OF THE LOMBARDI HOTELS – In the meantime, the Lombard hoteliers have raised the alarm on 30 thousand jobs at risk between employees fixed and collaborators in the 2,800 accommodation facilities of the region. “We hoped and waited” on decree Bid, “But the aids are insufficient: we certainly appreciate the contributions non-refundable and cancellation of installments Imu, but they are just a drop in the sea of fixed costs that we have to bear, “he explained Rocco Salamone, president of aTR, the association of hoteliers in the metropolitan city of Milan adhering to Confesercenti. The association points out that the holiday tax credit is mainly dedicated to the structures of the Central and Southern Italy which have a summer tourist influx, while the cities of the North are, in fact, excluded. “In Lombardy the contribution of the Holiday Tax credit will be zero for this summer for the lack of tourists, especially in the cities “explains Salamone, according to whom from the formula choice of tax credit that hotels must anticipate “it almost seems like the government is not clear how much our problem today is liquidity to pay suppliers, mortgages and wages. ” A dramatic situation: “Today 90% of our associates in Milan have decided not to reopen and whoever did it is doing it at a loss”.