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INSIGHTS BY THEMATIC AREA
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One Single Line Drawing Of Two Young Mal

March 2021

SUPPORT DECREE
BIS

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One Single Line Drawing Of Two Young Mal

March 2021

CONTRIBUTIONS A 
LOST FUND

Applications from March 30

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One Single Line Drawing Of Two Young Mal

April 2021

SUSPENSION COLLECTION

News D. Sostegni

LOST FUND GRANTS

CFP

The provision in which the procedures for submitting the application for the recognition of the non-repayable grant were published by the revenue agency 

The submission of the Application can be made starting from March 30, 2021 and no later than May 28, 2021  

Provided by article 1 of the Legislative Decree, the contribution is recognized to holders of VAT numbers who carry out business activities, art or profession or produce agricultural income.

 

The contribution is due exclusively to subjects with fees and revenues relating to the 2019 tax period not exceeding 10 million euros provided that the average monthly amount of turnover and fees for the year 2020 is at least 30% lower than the average monthly amount of turnover and fees for the year 2019.

 

In order to correctly determine the aforementioned amounts, reference must be made to the date on which the sale of goods or the provision of services was carried out. For the calculation of the monthly average, subjects who have activated the VAT number from 1 January 2019 must consider the months following that of activation of the same.

 

The requirement relating to the decrease in turnover is not required for subjects who have activated the VAT number from 1 January 2019.

Excluded:

- the subjects whose activity was terminated on 23 March 2021 (date of entry into force of the decree);

- the subjects who have activated the VAT number after the entry into force of the decree;

- the public bodies referred to in art. 74 of the TUIR;

- financial intermediaries and holding companies pursuant to art. 162-bis of the TUIR.

 

The amount of the non-repayable grant is determined to an extent equal to the amount obtained by applying a percentage to the difference between the average monthly amount of the turnover and the fees for the year 2020 and the average monthly amount of the turnover and fees of the year 2019 as follows:

- 60% for individuals with revenues and fees not exceeding € 100,000;

- 50% for individuals with revenues or fees exceeding 100,000 euros and up to 400,000 euros;

- 40% for individuals with revenues and fees exceeding € 400,000 and up to € 1 million;

- 30% for individuals with revenues and fees exceeding 1 million euros and up to 5 million euros;

- 20% for individuals with revenues and fees exceeding 5 million euros and up to 10 million euros.

The contribution is recognized for a minimum amount of:

- € 1,000 for individuals;

- 2,000 euros for different subjects.

In any case, the maximum amount due will not exceed € 150,000.

 

By irrevocable choice, the contribution can be paid by bank transfer directly to the current account in the name of the beneficiary or as a tax credit, to be used exclusively in compensation using the F24 form.

 

 

COLLECTION ACTIVITIES

RISCOSSIONE

The art. 4, paragraph 1, letter a), postpones the period of suspension of the payment of the sums deriving from payment notices, debit notices and notices of assessment entrusted to the Collection Agent from 28 February 2021 to 30 April 2021.

With paragraph 4 it is instead established that the notifications of non-collection relating to the shares entrusted to the collection agents in the year 2018, in the year 2019, in the year 2020 and in the year 2021 are presented, respectively, by 31 December 2023, by 31 December 2024, by 31 December 2025 and by 31 December 2026.

It is also provided (Article 4, paragraph 1, letter b) that with reference to the charges, relating to tax and non-tax revenues, entrusted to the collection agent from 8 March 2020 to 30 April 2021 and, subsequently, until the date of 31 December 2021, as well as, even if entrusted after the same 31 December 2021, to those relating to the returns presented in 2018, for the sums that are due following the settlement activity (Article 36-bis of Presidential Decree no. 600/1973 and art.54-bis of Presidential Decree no. 633/1972), to the withholding tax returns presented in 2017 for the sums due following the definitive payment of the severance indemnity and benefits pensions (articles 19 and 20 TUIR), to the income tax returns presented in 2017, for the sums that are due following the formal control activity (article 36-ter of Presidential Decree no. 600/1973), are extended:

- 12 months the deadline for notification of the folder for the purpose of recognizing the right to discharge of the sums registered in the role (pursuant to Article 19, paragraph 2, letter a, Legislative Decree no. 112/1999)

- 24 months (also in derogation from the provisions of art. 3, paragraph 3, of law no. 212/2000, and any other provision of the law in force) the terms of forfeiture and prescription relating to the aforementioned revenues.

Paragraph 4 always of the art. 4 provides for the automatic cancellation of debts for a residual amount up to 5,000 euros (including capital, interest for delayed registration in the role and penalties) resulting from individual charges entrusted to collection members from 2000 to 2010 (even if included in the various forms of scrapping ):

- to individuals who have received, in the 2019 tax year, a taxable income of up to 30,000 euros;

- to subjects other than natural persons who have received, in the tax period in progress as of 31 December 2019, a taxable income of up to 30,000 euros.

Facilitated definition of amicable notices

The art. 5 provides for the possibility of defining in a facilitated way the sums due following the automated control of the returns relating to the 2017 and 2018 tax periods. The measure concerns subjects with a VAT number active on 23 March 2021 (date of entry into force of the decree) which have undergone a reduction of more than 30% in the turnover of the year 2020 compared to the turnover of the previous year, and consists in the abatement of the penalties and additional sums requested with the communications of irregularities provided for by articles 36 -bis of Presidential Decree no. 600/1973, and 54-bis of Presidential Decree no. 633/1972.

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