P. Value-added tax, non-reimbursable contribution: on arrival

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    Partite Iva, contributo a fondo perduto fino a 150mila euro: quando arriva

    The green light from the European Commission on the non-reimbursable grant opens the way toDisbursement of up to 150 thousand euros by the end of the year. An executive decree is now awaiting from the Ministry of Economy and Finance, which is necessary to find out the criteria for applying to the Revenue Agency.

    VAT figures, non-reimbursable contribution of up to 150 thousand euros: waiting for the decree of the Ministry of Finance

    This is the last part of the state assistance to companies facing economic difficulties due to the closures and restrictions caused by the pandemic and the resulting crisis effects, stipulated in the Sostegni bis decree. 4.5 billion resources (Who is the We talked about the contribution of the “alternative” Dl Sostegni bis).

    The text, approved last May, sets the general requirements for the audience of eligible persons, and instructs the Ministry of Economy and Finance the task of determining the specific criteria and in particular determining the rate of deterioration of the economic framework, which is necessary to determine the possibility of ordering or not the missing equivalency fund (Who is the Changes made to Dl Sostegni bis).

    The requirement was invoked by Under Secretary of the Economy Maria Cecilia Guerra during interrogations at the Chamber’s Finance Committee on September 8, 2021.

    “The executive decree will be issued after September 30, 2021 in the name of Minimum percentage deterioration of the economic result for the year In order to arrive at the contribution and the percentage that will be applied to determine the amount of the contribution, it must be determined – determining the MEF – taking into account the data indicated in the tax returns sent by September 30, 2021, in order to ensure compliance with the allocation of resources referred to in Article 1, paragraphs 25 and 25 bis. , from the decree of Sostegni bis”.

    VAT figures, non-reimbursable contribution of up to 150 thousand euros: for whom it is intended

    The assistance is intended for start-ups and companies in the form of:

    • Direct grants of up to €1,000 for companies registered between January 1 and December 31, 2018, which started their business in 2019;
    • Direct support of up to 150 thousand euros for companies that, in the wake of the coronavirus pandemic, have suffered a deterioration in their economic results compared to 2019.

    With the approval granted by the European Commission on 10 November last, it was determined that the disbursement of the contribution should be made by December 31, 2021.

    Indeed, Brussels has given permission given that the aid plan drawn up by Italy falls entirely within the conditions set out in the interim framework, to overcome the Covid-19 emergency, as follows:

    • will not exceed the maximum limit of €225,000 per project in the primary agricultural production sector, or €270,000 per project in the fisheries and aquaculture sector or €1.8 million per project in all other sectors;
    • to be awarded by December 31, 2021;

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