Application for non-refundable contributions: by when will it be necessary to present it to the Inland Revenue and what is the deadline? Here is what article 25 of the Relaunch Decree provides and what are the timescales that can be envisaged at the moment.
After having clarified who are the subjects excluded from the non-refundable contributions, today we will briefly dwell on another important and much requested point by the readers who write to our editorial office: the terms of presentation and expiry of the application.
The application to get i grants it cannot be submitted yet.
In fact, it is necessary to implement the Revenue Agency’s implementation measure, which is still slow to arrive.
Non-refundable contributions: application still on stand-by, the provision of the Revenue Agency is awaited. Here is what Article 25 of the Relaunch Decree provides for terms of presentation and expiry
In any case, paragraph 8 of article 25 of Legislative Decree 34/2020 provides that the application must be submitted within 60 days of the start of the electronic procedure for the presentation of the same, as defined by the expected provision of the director of the Revenue Agency.
The standard states in particular that:
“In order to obtain the non-refundable contribution, the interested parties present, exclusively electronically, one application to the Revenue Agency with the indication of the existence of the requirements defined by the previous paragraphs.
The request can also be submitted, on behalf of the interested party, by an intermediary referred to in Article 3, paragraph 3, of the Presidential Decree of 22 July 1998, n. 322 delegated to the tax agency service of the Revenue Agency or to the services for electronic invoicing.
The application must be submitted within sixty days from the start date of the electronic procedure for the presentation of the same, as defined with the provision of the director of the Revenue Agency, referred to in paragraph 10 ”
As reported in one of our previous speeches, during the operational meeting of May 23rd, the Revenue Agency expressed its willingness to allow the submission of the application through the following method:
- a manually compiled web application;
- and also software that will allow you to send a file via an electronic desktop, also in order to make it easier for firms and businesses to carry out the service
In fact, professional firms and companies – thanks to coordination between the Revenue Agency and AssoSoftware – will have an implementation available, probably free of charge, of its management systems such as to allow the collection of the necessary data in an almost automatic way.
When will the non-refundable contributions arrive?
It is clear that in the absence of the expected provision of the Revenue Agency, it is not possible to make forecasts regarding the timing of disbursement of grants.
In any case, we can only report, for the record, the declaration made by the Revenue Agency itself during the operational meeting with the business and trade associations mentioned above.
During this meeting, in fact, the Inland Revenue had declared the objective of sending grants to those entitled by the end of June.
Unfortunately at the moment this forecast it appears complex to respect, especially considering that as of June 9 the official model for applying has not yet been published, nor the software for compiling, checking and telematic sending of the relative files.