Non-reimbursable grants received, clarification: not relevant to new grants

The revenue agency conclusively explains the nature of the non-reimbursable contributions received. Determine that it will not affect the new.

It was the emblem of the Sustini decree and has been talked about so much that the passage of time may not have been noticed. Contributions that are not reimbursable They are now the subject of some clarification By the Revenue Agency that explains, with the circular dated May 14, 2021, the details of the use, with the assurance that the contributions received during the year 2020 (whether real lost money or other privileges) will not be counted for access to the new helps. Important news. In essence, this means new perks It will count regardless of the person you actually enjoyed.

Decision from the Revenue Agency, which comes from the point of view of compliance with the revenue and compensation threshold (10 million), and for the sake of low turnover, which must be taken into account in any case regardless of the aid received. Other clarifications about the institution, The ultimate nature of amounts received, To be considered literally irrelevant in the context of calculating income because it does not compete with the determination of the revenue threshold set by the Sostegni Decree.

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Contributions that are not reimbursable, between receipt and which will be received: explains the revenue agency

Always in accordance with the provisions of the Revenue Agency, non-reimbursable contributions will also have another advantage. Those already received They are not included in the beneficial revenue for setting volume thresholds That indicates the new account. Basically, there will be no other factors affecting the determination of the subsidy, after deducting the decrease in sales volume and what was profitably kept. To justify everything, the legislation itself that regulates the contributions gets involved. In fact, the scholarship is compensation for the economic impacts of the pandemic.

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The non-reimbursable grants, in the context of the operating account, constitute a revenue integration. Also, perhaps, reduce the cost in the budget. For this reason, the purpose of the exchange dispels suspicionContributions are limited to assistance. Not to increase luxury. In accordance with the provisions of the Uniform Income Tax Law, the contributions in question are used to meet the needs of the management, to increase the capital resources, to buy or build depreciable assets. A framework that transcends all organizational specification.