Non-repayable alternative grant of the “Sostegni bis” Decree: applications starting from 5 July

Non-repayable alternative grant of the “Sostegni bis” Decree: applications starting from 5 July

From 5 July 2021 and until 2 September 2021, it is possible to send requests for non-repayable contributions as an alternative to the automatic contributions, as per the Dl Sostegni bis. This is what is foreseen by a provision of the Revenue Agency which, by also approving the relative model and instructions, makes the second block of aid fully operational, after those paid automatically, for those who are suffering most from the repercussions of the crisis from COVID-19.

The “alternative” non-repayable grant provided for by the so-called “Sostegni bis Decree” (Article 1, paragraphs 5 to 15, Legislative Decree no. 73/2021) is finally operational.
In fact, after the automatic disbursement of the contribution foreseen for those who had already benefited from it with the previous Support Decree, the issuance of the Revenue provision was expected, which was to define the procedures and timing for the request.
The Revenue Agency therefore issued a provision dated 2 July 2021 and published the form to be used and the instructions for filling in on its website.
Let’s see, in more detail, how to proceed to request support, not before having defined the general lines of the aid under discussion.

What does the “alternative” contribution consist of

First of all, the Sostegni bis Decree provided for a non-repayable grant in favor of all those who:
– have an active VAT number as of March 26, 2021 (date of entry into force of the Sostegni bis decree);
– submit an application and obtain the recognition of the non-repayable contribution of the Sostegni Decree (art.1 DL n. 41/2021)
– have not unduly received or have not returned this contribution.
The amount due, automatically recognized by the Revenue Agency (therefore no application is required), is equal to 100% of the amount received with the Sostegni decree.
Alternatively , it is possible to request (therefore, in this case, a specific request must be submitted) for a new “alternative” contribution.
If the subject has obtained 100% of the old contribution and submits an application for the new contribution, he will not see the possibility of obtaining the greater value that may result by applying the new rules totally precluded.
If, on the other hand, the calculation made results in a lower amount, the Revenue Agency does not proceed with the request.
The stakeholders are essentially the same who benefited from the first support, with these only differences:
– the VAT number must be active on May 26, 2021 ;
– the average monthly amount of turnover and fees for the period from 1 April 2020 to 31 March 2021 must be at least 30% lower than the average monthly amount of sales and fees for the period from 1 April 2019 to 31 March 2020.

Amounts due as an “alternative” contribution

Moving on to the calculation of the amounts, it is necessary to distinguish between who benefited from the contribution of the Support Decree and who did not.

In the first case (subjects who have benefited from the contribution referred to in Article 1 of Legislative Decree no. 41/2021), the following percentages are applied to the difference in turnover or average monthly fees for the period indicated above:
a) 60% for subjects with revenues and fees not exceeding one hundred thousand euros;
b) 50% for subjects with revenues or fees exceeding one hundred thousand euros and up to four hundred thousand euros;
c) 40% for subjects with revenues or fees exceeding four hundred thousand euros and up to 1 million euros;
d) 30% for subjects with revenues or fees exceeding 1 million euros and up to 5 million euros;
e) 20% for subjects with revenues or fees exceeding 5 million euros and up to 10 million euros.

Instead, those who have not benefited from the old contribution apply the following percentages:
a) 90% for subjects with revenues and fees not exceeding one hundred thousand euros;
b) 70% for subjects with revenues or fees exceeding one hundred thousand euros and up to four hundred thousand euros;
c) 50% for individuals with revenues or fees exceeding four hundred thousand euros and up to 1 million euros;
d) 40% for individuals with revenues or fees exceeding 1 million euros and up to 5 million euros;
e) 30% for subjects with revenues or fees exceeding 5 million euros and up to 10 million euros.
In all cases, an amount exceeding 150 thousand euros cannot be obtained.

In addition, the provision specifies that if the applicant has activated the VAT number between 1 April 2019 and 31 March 2020, for the purpose of calculating the monthly average of the turnover and the fees for the same period, the months following the activation of the VAT number.

Operating procedures and deadlines for requesting the “alternative” contribution

To request the contribution, a specific request must be sent, directly or through an authorized intermediary, through the telematic channels of the Revenue Agency or through the web service available in the reserved area of ​​the “Invoices and Considerations” portal of the Revenue Agency website .

As mentioned, the model to be used is the one approved with the provision and the aforementioned web procedure must be used. the transmission through the Entratel / Fisconline electronic channels can be carried out from 7 July 2021.
The submission of the Application can be made starting from 5 July 2021 and no later than 2 September 2021 .
In the event of an error , a new application can be submitted, replacing the previously submitted application.
The last application sent replaces all those previously sent for which the payment order of the contribution has not already been executed or the recognition of the contribution has not been communicated in the case of choice of use of the same as a tax credit.

a) 60% for subjects with revenues and fees not exceeding one hundred thousand euros;
b) 50% for subjects with revenues or fees exceeding one hundred thousand euros and up to four hundred thousand euros;
c) 40% for subjects with revenues or fees exceeding four hundred thousand euros and up to 1 million euros;
d) 30% for subjects with revenues or fees exceeding 1 million euros and up to 5 million euros;
e) 20% for subjects with revenues or fees exceeding 5 million euros and up to 10 million euros.

Instead, those who have not benefited from the old contribution apply the following percentages:
a) 90% for subjects with revenues and fees not exceeding one hundred thousand euros;
b) 70% for subjects with revenues or fees exceeding one hundred thousand euros and up to four hundred thousand euros;
c) 50% for individuals with revenues or fees exceeding four hundred thousand euros and up to 1 million euros;
d) 40% for individuals with revenues or fees exceeding 1 million euros and up to 5 million euros;
e) 30% for subjects with revenues or fees exceeding 5 million euros and up to 10 million euros.

In all cases, an amount exceeding 150 thousand euros cannot be obtained.

In addition, the provision specifies that if the applicant has activated the VAT number between 1 April 2019 and 31 March 2020, for the purpose of calculating the monthly average of the turnover and the fees for the same period, the months following the activation of the VAT number.
Operating procedures and deadlines for requesting the “alternative” contribution
To request the contribution, a specific request must be sent, directly or through an authorized intermediary, through the telematic channels of the Revenue Agency or through the web service available in the reserved area of ​​the “Invoices and Considerations” portal of the Revenue Agency website .
As mentioned, the model to be used is the one approved with the provision and the aforementioned web procedure must be used. the transmission through the Entratel / Fisconline electronic channels can be carried out from 7 July 2021.
The submission of the Application can be made starting from 5 July 2021 and no later than 2 September 2021 .

In the event of an error , a new application can be submitted, replacing the previously submitted application.

The last application sent replaces all those previously sent for which the payment order of the contribution has not already been executed or the recognition of the contribution has not been communicated in the case of choice of use of the same as a tax credit.

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