Support Decree:
the main measures of interest to businesses

Law Decree no. 41 of 22/3/2021 (so-called "Support Decree"). It entered into force on 23/3/2021. The main measures of the Decree are illustrated below:

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Art. 1 - Non-repayable contribution.

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a) Beneficiaries:

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• -  Businesses (both individuals and companies)

• -  Professionals

• -  Subjects with agricultural income

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b) Causes for exclusion:

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• -  Having ceased business before 23/3/2021;

• -  Having opened the VAT number after 23/3/2021

• -  Having had, in 2019, revenues or remuneration exceeding ten million euros.

  No reference is made to the ATECO codes.

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c) Condition for the payment of the contribution.

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Average monthly amount of 2020 "turnover" at least 30% lower than the average monthly turnover in 2019.

Definition of turnover: the rule establishes that the “date of execution of the transaction for the sale of goods or provision of services” is taken into account.
Considering that for the non-repayable contribution referred to in Article 25 of the Relaunch Decree (DL 34/2020) (which, however, provided for the comparison of the turnover not on an annual basis but from April to April), the law used an expression identical, the instructions provided here may still be valid (circular 15 / E of 13/6/2020 paragraph 2) i.e .:

• -  To determine the decrease in the average monthly turnover 2019 - 2020, the "VAT criterion" should be used, ie considering the invoices issued during each year and the payments stored in that year (2020 and 2019), dividing the result by twelve;

• -  For the 2019 turnover, relevant both for the purpose of exceeding the limit of ten million euros referred to in the previous letter and for the determination of the percentage to be applied to the decrease in turnover to determine the contribution, reference should be made to the revenues and fees indicated in the tax return for 2019.

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d) Measurement of the contribution.

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It is determined as a percentage of the decrease in the average monthly turnover 2019 - 2020 with decreasing percentages as the turnover in 2019 increases:

• -  60% if revenues do not exceed € 100,000;

• -  50% for revenues between € 100,000 and € 400,000;

• -  40% for revenues between € 400,000 and € 1,000,000;

• -  30% for revenues between € 1,000,000 and € 5,000,000

• -  20% for revenues between € 5,000,000 and € 10,000,000.

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The due contribution cannot in any case exceed € 150,000 and, in any case, cannot be less than € 1000 for individuals and € 2,000 for companies.

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e) Procedures and terms for requesting the grant.

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The request must be submitted electronically to the Revenue Agency, directly or through the intermediary to whom the proxy for the tax drawer has been conferred within sixty days from when the online procedure will be activated and made available.

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Art. 3 - increase in the allocation for the self-employed and professional workers fund

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The allocation envisaged by the budget law for 2021 of 1 billion euros for the partial exemption from the payment of social security contributions by self-employed workers and professionals registered with INPS or other mandatory forms of social security, with a 2019 income not higher than € 50,000 and with a loss in 2020 turnover compared to 2019 of at least 33%, it has increased to 2.5 billion euros (with the consequent possibility of increasing the 2021 contribution reduction.

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Art. 5 - facilitated definition of amicable notices not yet notified.

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The amicable notices relating to the 2017 and 2018 tax periods, not yet notified, can be defined in a facilitated manner, without the payment of penalties and additional sums (INPS), by taxpayers who in 2020 have suffered a decrease in turnover of at least 30% compared to 2019. These taxpayers will receive a specific proposal from the Revenue Agency.

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Art. 6 - suspension of payment of payment orders.

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The suspension of the payment deadline for the amounts referred to in the payment notes is extended from February 28, 2021 to April 30, 2021. The payment must therefore be made by May 31, 2021.

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For the amounts paid in installments based on the past "scrapping" of the folders, the law provides that:

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• -  The payment of the installments due in 2020 can be made by 7/31/2021;

• -  The payment of the installments due on 28/2, 31/3, 31/5 and 31/7 2021 can be made by

  11/30/2021.

  The debts registered in the role towards taxpayers who in 2019 achieved a taxable income of up to € 30,000 and jointly having the following characteristics are canceled:

• -  Amount not exceeding € 5,000 (capital, interest for delayed registration in the role and penalties);

• -  Entrustment to the concessionaire for collection in the period between January 1st 2000 and December 31st 2010.

  The rule also applies to the sums subject to the previous "scrapping".