Non-refundable contribution: who can ask for it?


The non-refundable non-repayable contribution, introduced with the so-called Relaunch decree, it is up to the subjects carrying out business activities, self-employment and agricultural income, holders of VAT numbers. These must be assets with revenues or fees of less than 5 million euros and with April 2020 turnover and fees less than 2/3 compared to those of April 2019. The contribution is applied by calculating a percentage equal to the lower 2020 revenues. It is broken down as follows: 20% for subjects with revenues not exceeding 400 thousand euros in 2019; 15% for subjects with revenues of up to 1 million in 2019; 10% for subjects with revenues of up to 5 million in 2019.

Purpose of the regulation which introduced the benefit of the non-refundable contribution

The D.L. n. 34/2020, read “Urgent measures in the field of health, support for work and the economy, as well as social policies related to the epidemiological emergency from COVID-19”. Among the numerous provisions designed to deal with the health and economic emergency, it has also provided for specific tax and financial measures that affect companies.

To this end, the economic instrument introduced by the decree is a non-refundable contribution. It is envisaged in favor of subjects carrying out business activities, self-employment, agricultural income, VAT holders, in an economic and liquidity crisis. Therefore, since the compensation is non-refundable, there is no obligation to return. It is recognized for companies, artisans and traders who recorded a drop in turnover in April 2020 following the spread of Covid-19.

The purpose of the regulation is, therefore, to support these categories, by delegating the bonus to the Revenue Agency. The entity will also deal with the recovery of any unduly received compensation.

Therefore, although it is a non-refundable allowance, strict control and sanctioning measures are envisaged. In conclusion, in a time of serious health and economic emergency, the legislator intended to provide a completely new tool with a strong potential. It must be achieved by all those admitted and seriously damaged by the economic and health situation.

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