The operation of disbursement of non-repayable contributions in favor of the companies envisaged by the Relaunch Decree is keen to enter. A provision by the Director Ernesto Maria Ruffini, at the helm of the Revenue Agency, defines the steps to be taken to request and obtain the contribution in favor of companies and VAT numbers affected by the economic consequences of the lockdown. In particular, the provision approves the model for the request, which can be prepared and sent – from the early afternoon of June 15, also using an intermediary – through the Entratel electronic channel or through a specific web procedure that the Agency will activate inside the Invoices and Fees portal of the website www.agenziaentrate.gov.it
The provision approves the model for the request, which can be prepared and sent – from the early afternoon of June 15, 2020, also using an intermediary – through the Entratel electronic channel or through a special web procedure that the Revenue Agency will activate inside the Invoices and Fees portal of the website www.agenziaentrate.gov.it.
A guide from the Revenue Agency, already available online, explains all the details of the measure, by the interested parties, of the calculation of the contribution as well as the indications to request it.
The times and procedures for the request
The non-refundable bonus can be requested by electronically filling in a specific application to be submitted between 15 June and 24 August. To prepare and transmit the application, you can use software and the Entratel / Fisconline electronic channel or a specific web procedure, in the reserved area of the Invoices and Fees portal. abr / com
The taxpayer will be able to use the intermediaries that he has already delegated to his tax drawer or to the consultation service of electronic invoices. It will be possible to access the procedure with the Agency’s Fiscoonline or Entratel credentials or through Spid, the Public Digital Identity System, or through the National Services Card (Cns). For each question, the Agency’s system will carry out two subsequent processing relating to formal and substantive checks. The outcome of the two processes will be communicated with specific receipts returned to the person who sent the request. The non-refundable contribution can be requested by companies, by VAT numbers or by holders of agricultural income, provided that they are active on the date of submission of the application for obtaining the contribution.
Who has no right
In particular, the relaunch decree specifies that persons whose activity is ceased on the date of submission of the application, persons registered with private law entities of compulsory social security (the so-called social security funds), intermediaries cannot benefit from the non-refundable bonus. financial companies and holding companies (art. 162-bis of the Tuir), the subjects who benefit from the professional bonus and the bonus for show business workers introduced by the Cura Italia Decree and public bodies (art. 74 of the Tuir).
The dedicated revenue guide explains in detail the conditions for obtaining the contribution. abr / com The contribution, however, recognized for an amount not less than 1,000 euros for individuals and 2,000 euros for subjects other than natural persons. The non-taxable contribution excluded from taxation both as regards income taxes and IRAP and does not affect the calculation of the ratio for the deductibility of expenses and other negative income components, including interest expense.
The non-refundable contribution is due if two requirements are met. The first is to have achieved in 2019 revenues or fees not exceeding 5 million euros. The second requirement to be met in order to obtain the granting of the non-refundable contribution that the amount of turnover and fees for the month of April 2020 is less than two thirds of the same amount for the month of April 2019. But there are two exceptions to this general case: the first in which the interested party started their activity from January 1, 2019 (the contribution is then due regardless of the drop in turnover). The same for subjects with tax domicile or operational headquarters located in the territory of Municipalities affected by disasters (earthquake, flood, structural collapse), still in emergency on January 31, 2020 (declaration of the state of emergency by Coronavirus).
How it is calculated
A specific percentage is applied to the difference between the turnover and the fees of the month of April 2020 and the corresponding value of the month of April 2019 in relation to the amount of revenues and fees: 20% if the revenues and fees of the year 2019 do not exceed the threshold of 400 thousand euros; 15% if the revenues and fees for the year 2019 do not exceed the 1 million euro threshold; 10% if the revenues and fees for the year 2019 do not exceed the 5 million euro threshold.