The Italian Government has issued new measures to support businesses who have been particularly affected by the new restrictions due to the pandemic upsurge.
\nThe government has then introduced a non-repayable contribution for subjects that:<\/p>\n
– have a VAT number and carry out one of the activities listed in the attachments (Annex 1 and Annex 2 for the “red areas”, Annex 3);
\n– suffered a reduction in revenues, the amount of which has decreased by at least 2\/3 April 2020 compared to those of April 2019. This requirement does not apply to those who have registered for VAT purposes starting from 1 January 2019.<\/p>\n
According to \u201cRilancio\u201d Decree (DL 34\/2020), the calculation of the contribution should be done applying the percentage of:<\/p>\n
– 20% – For taxpayers who have recorded revenues in 2019 of less than 400,000 Euro;
\n– 15% – For taxpayers who have recorded revenues in 2019 between 400,000 Euro and 1 million Euro;
\n– 10% – For taxpayers who have recorded revenues in 2019 exceeding 1 million Euro;<\/p>\n
against the difference in revenues between April 2019 and April 2020 and to this amount an additional percentage attributed to the various ATECO codes, as per Annex 1, Annex 2 and Annex 3.
\nThe contribution will be paid by means of a direct wire transfer to those who already received the non-repayable contribution provided for by Article 25 of the \u201cRilancio\u201d Decree, whereas those who did not receive the previous contribution will have to submit a specific application to the Tax Authority.<\/p>\n
<\/p>\n","protected":false},"excerpt":{"rendered":"
The Italian Government has issued new measures to support businesses who have been particularly affected by the new restrictions due to the pandemic upsurge. The government has then introduced a non-repayable contribution for subjects that: – have a VAT number and carry out one of the activities listed in the attachments (Annex 1 and Annex […]<\/p>\n","protected":false},"author":125,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[207],"tags":[],"_links":{"self":[{"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/posts\/12181"}],"collection":[{"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/users\/125"}],"replies":[{"embeddable":true,"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/comments?post=12181"}],"version-history":[{"count":5,"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/posts\/12181\/revisions"}],"predecessor-version":[{"id":30968,"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/posts\/12181\/revisions\/30968"}],"wp:attachment":[{"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/media?parent=12181"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/categories?post=12181"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/tags?post=12181"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}