Non-reimbursable contributions DL Sostegni, posted a revenue saving agency

Decree Supporting Non-Reimbursable Contributions: Provision of Revenue Agency published on March 23, 2021 provides the rules for completing an application form. There will be 60 application days, starting from March 30th.

Contributions that are not reimbursablePosted on Providing a revenue agency.

On the same day that the Sostegni Decree comes into force, Director Ruffini signs a Saving March 23 That kicks off Questions Access to non-reimbursable reward for VAT numbers.

start in March 30thAnd there will be time Until May 28, 2021.

The Sentenced March 23, 2021 Provides instructions to complete Application form And for remote transfer.

L ‘Submission of the application Access to the new scholarship must be done electronically, through i Electronic channels for the revenue agency Or through the web service available in the reserved area of ​​the portal ‘Bills and fees’.

Non-reimbursable contributions DL Sostegni, posted a revenue saving agency

The request for access to non-reimbursable grants can be submitted directly By the applicant or through an intermediaryWith a power of attorney to consult the applicant’s tax drawer or service “Consultation and obtaining electronic invoices or their computer copies” From the gate ‘Bills and fees’.

The applicant can provide the specifications Proxy to transfer the application only Of the non-reimbursable reward from the Sostegni decree, in this case the mediator is required to include in the application his alternative declaration of the notarial deed, to declare that he has received the power of attorney from the taxpayer.

These are some of the rules in Provision of Revenue Agency on March 23, 2021, The first step to implement the innovations stipulated in the text of the Sostegni Decree.

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Transmission can be initiated from the application From 30 March 2021 and no later than 28 May 2021.

In this period of time it will also be possible, in case of error, to apply The app instead of the app that was previously submitted. However, the alternative application will not allow to cancel the previously exercised option of using the lost funds as compensation.

Non-Reimbursable Grants: Provision of Revenue Agency
The internal revenue clause applying the provisions regarding non-reimbursable contributions stipulated in Article 1 of the Subsidy Decree has been published

Non-reimbursable Contributions Support Decree 2021: How and when to submit an application

A specific communication is awaited from the Revenue Agency regarding when to submit it Request for non-reimbursable grants From the Edict of Sustini.

Determines the ruling issued on March 23, 2021 March 30th is the departure date. There will be 60 days, and The application deadline is May 28.

As indicated in the judgment, the application for recognition of the non-reimbursable grant must contain the following data:

  • Tax law for the person, natural person, or abnormal person requesting the contribution;
  • Tax law for the legal representative of the person requesting the contribution, in cases where the latter is different from the natural person, or in the event that the applicant is a minor or under guardianship, the tax law for the legal representative;
  • In the event that the applicant is an heir who continues the business of a deceased person, the deceased tax law;
  • For the purpose of calculating the amount, indicate whether the revenues or fees of the second tax period prior to the entry into force of the relevant decree are less than or equal to 100,000 euros, or more than 100,000 euros and up to 400,000 euros, greater than 400,000 and even 1 million euros, greater than 1 million euros to 5 million euros or greater than 5 million to 10 million euros;
  • An indication of whether the applicant activated the VAT number as of January 1, 2019;
  • Average monthly trading volume and fees related to transactions executed in 2019;
  • Average monthly trading volume and fees related to operations executed in 2020;
  • Irrevocable choice of whether to use the full amount of the contribution as a tax credit or obtain direct payment of the amount;
  • International Bank Account Number (IBAN) for the current account in the name of the person requesting the contribution;
  • Tax law is for any person responsible for the electronic transmission of the application and any alternative authorization, issued by the latter, relating to the granting of a specific agent, by the applicant, to send the application itself.
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The taxpayer will also have to personal identification It is not included in between Excluded topics.

Non-refundable financing application or acceptance or rejection receipt

After submitting the application, an order is issued to the taxpayer Receive acceptance or rejectionAfter formal verifications of the aforementioned data.

In case Receipt of admissionThe Revenue Agency checks the information on the application.

If exceeded, it reportsThe payment authorization has been performed Of the contribution (i.e. recognition of the contribution in the event of choosing to use it as a tax credit) in the reserved area of ​​the portal “Bills and Fees” – The “Non-Reimbursable Grant – Consulting the Results” section .

In case Non-passing checks, The Revenue Agency always contacts you through the reserved area indicated above Rejection of the applicationIndicating the reasons for rejection.

Receipts for the liability and relinquishment of the person who sent the application are provided in the “Receipts” section in the reserved area for him on the Revenue Agency website (“My Office”) and in the “Non-refundable contribution” section – Items posted from the “Invoices and Fees” portal.

Paying non-refundable or credit contributions to the current account or tax credit

Moreover, the provision of the Revenue Agency on March 23, 2021 provides indications related to Payment of non-reimbursable contributions.

The amount due is disbursed through Credit to the checking account specified by IBAN Referred to in the request, in the name of the tax law of the subject, a natural person or a person other than the natural person who requested the contribution.

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In order to avoid setbacks and anomalies in the payment stage of the contribution, the Revenue Agency verifies that the account to which the transfer is to be made, which has been identified by the relevant IBAN, is Registered or jointly registered with the applicant’s tax code.

In selecting the irrevocable taxpayer, the grant may be used in full Credit tax, Exclusively in compensation by submitting the F24 form remotely.

The tax credit will be usable only after verification of the results of the application and after the letter recognizing the contribution of the revenue agency has been sent.

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