Grants, penalties for undue perception


Article 25 of the Relaunch Decree (here the special QuiFinanza) provides for the recognition of the now famous grants for self-employed workers and businesses in economic and liquidity crisis. It is thereRevenue Agency to manage not only the disbursement of contributions, but also the verification of the legitimacy of the application based on the various requirements and conditions established by law.

The controls of the Revenue Agency

From 15 June it is possible to request to receive contributions, but the application must not be completed “lightly”. To speed up the timing, it was decided that the Tax Office will carry out only formal checks at first, comparing the data of the application with the information present in the Tax Register, while only after disbursement the merit checks will be performed. And in case of undue perception of the contributions and therefore of illegality of the application, heavy penalties are foreseen.

The penalties provided for

Article 25 of the Relaunch Decree recalls article 13 paragraph 5 of Legislative Decree number 471/1997. This article provides that, “in the case of use in compensation of non-existent credits for the payment of the sums due”, “the sanction from one hundred to two hundred percent of the amount of the credits themselves” is applied.

What does it mean? In other words, who will receive unduly grants not only will he have to return it, but he will also have to pay penalties equal to the same amount collected or even double the amount.

What to do in case of error

It is therefore advisable not to take the question lightly, and, if you realize that you have made a mistake or that you do not meet the required requirements, correct your position immediately. What to do in these cases? As reported in the instructions for completing the application, “if the applicant, for any reason, wants to waive the contribution requested with the application, can submit a waiver using this same model in which the waiver box must be crossed “.

In particular, to waive the check, only the fields of the tax code of the applicant and any legal representative (and possibly the fields relating to the delegated intermediary) must be completed.

The waiver can also be submitted beyond the period of 60 days provided for the submission of the request and involves the return of the contribution, if it has already been paid. If, on the other hand, the acknowledgment of receipt of the application has not yet been issued, a new application can be sent within the expected period.

The waiver for the application that concerns a contribution in excess of € 150,000 must be sent via Certified Electronic Mail (PEC) and digitally signed by the applicant. The e-mail address to send it to is [email protected]

Making the waiver before the contribution is credited to the current account ensures that no sanctions are applied. If, on the other hand, the contribution has already been credited to the current account, spontaneous regularization is allowed by returning the contribution of the relative interests, and by paying the relative penalties. To the latter, the reduction from active repentance provided for by law may be applied.

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