the guide to all bonuses

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From the holiday bonus to the Ecobonus, from the tax deadlines to the contributions for businesses and shops, from the VAT on the templates to the sanitation of the workplace: theRevenue Agency has published a vade mecum on all tax measures introduced through the Relaunch decree, published in the Official Journal on May 19. A sort of guide (available in pdf format) to explain how all the measures aimed at individual citizens, companies, businesses and families work. Let’s see what are all the news on tax matters, especially regarding bonuses and concessions for the gradual return to normalcy foreseen by phase two of the Coronavirus emergency.

The holiday bonus for Italian families

For 2020, Italian households are guaranteed a tax credit for a maximum of 500 euros for the services offered by tourism and hospitality businesses in our country. Those with an Isee not exceeding 40 thousand euros can access it. The bonus is from 150 euros for singles and 300 for couples, increasing in case of children. You can spend in a single solution and in a single tourism company. The bonus is 80% as a direct discount on the expenditure made and the remaining 20% ​​as a deduction by the entitled person. The expense must be documented with an electronic invoice or commercial document.

Ecobonus and Sismabonus at 110%

110% deduction for Ecobonus and Sismabonus, for expenses made between 1st July 2020 and 31st December 2021. The deduction is valid for energy efficiency measures, for the reduction of seismic risk, for the installation of photovoltaic systems, for the installation of structures for recharging of electric vehicles. Applies only to the main house. The discount is applied by reimbursement in five equal annual installments. It is also possible to transform the bonus into a tax credit or a discount for the amount corresponding to the deduction.

Tax deadlines postponed

It starts from the extension to September 16 for the resumption of fulfilments and the collection of suspended payments, as for withholding taxes on employee income and for VAT expiring. Then they will have to be paid in a single installment by September 16th. Suspension also for payment cards, executive investigations, injunctions: concerns documents from 8 March to 31 August. The installment for the scrapping ter and the balance and excerpt has also been postponed: payments can be made by the deadline of 10 December without losing the facility. Suspension also for foreclosures of the collection agent concerning wages, pensions and other similar indemnities. The obligation for operators to equip themselves with an electronic recorder by July 1 has also been postponed: extension until January 1, 2021. Consequently, the lottery for receipts also slips on the same date.

Grants

The relaunch decree also provides for a series of non-refundable contributions for those who carry out business activities, for self-employed persons and VAT numbers. To access you must have recorded a loss of turnover of 33% compared to April 2019. The contribution provides for a sum of one thousand euros for natural persons and 2 thousand for subjects other than natural persons. The contribution does not apply to the formation of the tax base on income. To access, you must submit an application within 60 days to the Revenue Agency: the bonus will be paid through direct credit to the current account.

The adaptation and sanitation of the workplace

Firms and self-employed workers who carry out activities in places open to the public are entitled to a reimbursement of 60% of the expenses made in 2020 for the adjustment and sanctification of the workplace, with a spending limit of 80 thousand euros. For all companies and self-employed workers, the reimbursement is always 60%, but up to a maximum of 60 thousand euros per beneficiary for sanitation and also for the purchase of personal protective equipment. Furthermore, until December 31st, the purchase of masks and other medical and personal protective equipment from companies will be exempt from VAT. From 1 January 2021, then, the rate will be set at 5%.

Support for production and commercial activities

For businesses and businesses a 60% tax credit on the rent in the months of March, April and May for business activities (including agriculture and for self-employed workers) in the event of a decrease in turnover of at least 50% compared to the same month of the previous year. In addition, for production activities, the Irap payment is not due for the balance of 2019 and for the first installment of the advance payment of 2020.



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