The draft of the DL Support Bis that the Government is preparing to approve this week.
New contribution equal to that received in March 2021The subjects already beneficiaries of theeconomic aid introduced by the DL Sostegni, will receive the one-time bonus again, without the need to submit an additional application.
This contribution should be provided directly by the Revenue Agency, provided that the recipients have, on the date of entry into force of the DL Sostegni Bis, an active VAT number and have not unduly received the previous contribution.
The draft also confirms the mode of use already chosen by the beneficiary in the previous applications: direct disbursement to the bank or postal current account or recognition of a tax credit to be used in offsetting using form F24.
For i ‘flat rate’ subjects (all belonging to the income and remuneration range up to 400 thousand euros per year), which do not submit a VAT return, the monthly average amount of the positive income components declared was considered.
The contribution due was calculated by applying the percentages envisaged for the related income and compensation range to the estimated difference between the average monthly amount of turnover and fees for the years 2020 and 2019.
Furthermore, i individual minimum limits (1.000 euro for individuals e 2.000 euro for other subjects), as well as the limit maximum of 150 thousand euros for all subjects.
For this operation, they are intended 11.1 billion euros.
New contribution for those who have recorded (further) lossesA non-repayable contribution is envisaged for VAT number holders who in the second tax period prior to the entry into force of the Sostegni Bis Decree have not recorded revenues exceeding 10 million euros and who have suffered a loss of average monthly turnover. by at least 30% in the period from 1 April 2020 to 31 March 2021 compared to the period from 1 April 2019 to 31 March 2020.
To quantify this contribution, therefore, a different reference time period is considered for the purpose of calculating the drop in invoices and average monthly fees, i.e. the period from 1 April 2020 to 31 March 2021 compared to the period from 1 April 2019 to 31 March 2020. The other requirements, the calculation criteria and the procedures already provided for in the Sostegni Decree remain unchanged.
This contribution is alternative to the one that ‘repeats’ the bonus in March 2021. In fact, the subjects who, by virtue of the application presented for the recognition of the March contribution, are by right beneficiaries of the second tranche, will be able to obtain the greatest possible value of the contribution and the sums already recognized by the Revenue Agency will be deducted from the latter.
The quantification of the contribution – still reads in the draft of the DL Sostegni Bis – is determined by applying to the difference between the average monthly amount of the turnover and the fees for the period from 1 April 2020 to 31 March 2021 and the average monthly amount of the turnover and the fees for the period between 1 April 2019 and 31 March 2020 the same percentages set by the DL Sostegni.
The terms and procedures for submitting the application will be governed by a provision of the Director of the Revenue Agency.
A little less than 3 billion euros.
Source: Le ultime news dal mondo dell'edilizia by www.edilportale.com.
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