Covid State Aid self-declaration by the deadline of 30 June 2022: from the model revenue and instructions

Covid State Aid self-declaration by the deadline of 30 June 2022: after a very long wait, the model to be used and the instructions to follow arrive from the Revenue Agency. All the details in the provision of April 27, 2022.

Covid state aid self-declaration at the start: after more than a year of waiting sinceRevenue Agency comes the template to use and the instructions to follow for compilation.

With this last piece, the provisions of thearticle 1 of the first Support Decree approved in March 2021 it becomes fully operational: companies and individuals who have received grants, tax credits and other types of refreshments provided for by the Relaunch Decree onwards, they must communicate the information relating to the sums received.

There is time until deadline of June 30th to proceed with the electronic submission: all the instructions to be followed are contained in the provision number 143438 of 27 April 2022.

Revenue Agency – Provision number 143438 of 27 April 2022
Definition of the modalities, submission deadlines and content of the self-declaration for aid in Section 3.1 and Section 3.12 of the European Commission Communication of 19 March 2020 C (2020) 1863 final, on the “Temporary framework for aid measures State in support of the economy in the current Covid-19 emergency “, as amended with Communication C (2021) 564 of January 28, 2021, as well as definition of the return procedures pursuant to article 4 of the decree of the Minister of the Economy and finance 11 December 2021 and technical methods with which the Revenue Agency makes the self-declarations submitted by economic operators available to the Municipalities

Covid State Aid self-declaration, who must send the model by the deadline of 30 June 2022

As foreseen byarticle 1, paragraphs 13 to 17, of the Legislative Decree no. 41 of 2021 the companies that have received State aid in various forms during the’Covid emergency must present a specific self-declaration to certify that the total amount of financial support received does not exceed ceilings indicated in the Temporary Framework and that the different conditions foreseen.

With the Decree of 11 December 2021, the Ministry of Economy and Finance established the first instructions on this fulfillmentbut atRevenue Agency the task of defining the template to usewith the relative instructionsand the times to be respected for sending.

Revenue Agency – Covid State Aid self-declaration model
SUBSTITUTE DECLARATION OF NOTORY DEED OF COMPLIANCE WITH THE REQUIREMENTS OF SECTIONS 3.1 AND 3.12 OF THE TEMPORARY FRAMEWORK FOR AID MEASURES IN SUPPORT OF THE ECONOMY IN THE EPIDEMIOLOGICAL EMERGENCY DUE TO COVID-19

The subject of the communication is the State aid which fall under the so-called umbrella regime and were disbursed in line with the provisions of the provisions approved by Relaunch Decree of May 2020 per second DL Support of May 2021.

Covid State Aid Normative requirements
Cancellation of the IRAP deposit; Non-repayable grants, Tax credit for the adaptation of work environments; Rent bonus, Provisions on direct taxes and excise duties in the Municipality of Campione d’Italia; Exemptions from the own-IMU municipal tax for the tourism sector articles 24, 25, 28, 120, 129-bis and 177 of the Relaunch Decree
Exemptions from the municipal tax for the tourism and entertainment sectors article 78, of the August decree
Non-repayable grant to be allocated to VAT operators in the economic sectors affected by the new restrictive measures; Tax credit for rents for non-residential properties and business leases; Cancellation of the second IMU installment concerning the buildings and related appurtenances in which the activities related to specific ATECO codes are carried out articles 1, 1-bis, 1-ter, 8, 8-bis, 9 and 9-bis of the Refreshments Decree
Non-repayable grant to be allocated to the catering services business article 2 of the Christmas decree
Exemption from the first installment of effects related to the IMU 2021 emergency of properties for specific activities in the tourism and hospitality sectors; tax credit for rents for non-residential properties Article 1, paragraphs 599 and 602, of the 2021 Budget Law
Non-repayable contributions; non-repayable grants for start-ups; Further tax relief and rationalization interventions connected to the COVID-19 emergency; Rai fee exemption; Exemption from the payment of the first installment of the municipal tax; articles 1, articles 1-ter, 5, 6, 6-sexies of the Support Decree
Non-repayable contributions; Tax credit for rents

of non-residential properties and business leases
articles 1 and 4 of the Sostegni bis decree

Consequently, companies and in general are called upon to send the self-declaration on State Aid to verify compliance with the limits and conditions set out in the Temporary Framework. all subjects who have received non-repayable contributions, bonuses, refreshments.

In the instructions published on April 27 by the Revenue Agency, we read:

“In the event that the self-declaration has already been made together with the communication / application form presented for access to the aforementioned aid, for which the relative model included the self-declaration (such as, for example, the application for the recognition of the non-repayable equalization contribution referred to in Article 1, paragraphs 16 to 27, of the decree law no. 73 of 2021), the presentation of the return it is not mandatory provided that the beneficiary has not subsequently benefited from further help among those mentioned in the introduction “.

In the latter case, all information must be sent again: theself-declaration must report the additional Covid State Aid received and those indicated in the previous substitutive declaration already presented.

Furthermore, the Revenue Agency specifies that it is still necessary to proceed with the sending in the following cases:

  • use of aid recognized for IMU purposes without having completed part C in the previous substitute declaration;
  • exceeding the maximum limits due and the need to repay the aid exceeding the ceilings provided;
  • the same measure has been allocated in part in Section 3.12, as the requisites envisaged therein exist, and in part in Section 3.1 of the Temporary Framework, if the established ceiling remains.
Revenue Agency – Instructions on the self-declaration model Covid State Aid
Instructions for completing the self-declaration form on Covid State Aid.

Covid State Aid self-declaration, instructions for sending the form by the deadline of 30 June 2022

The self-declaration, using the model made available by the Revenue Agency, can be sent starting today, April 28, 2022.

There deadline to proceed through thededicated web service available on the portal of the Revenue Agency or through i telematic channels is fixed at June 30th. All interested parties can proceed directly or through a person in charge of transmitting the declarations.

The receipt certifying the taking charge or the rejection arrives within five days of sending. In case of refusal, the declaration sent again within five days following the communication of the result will be considered timely.

In the Press release published together with the provision reads:

“Taxpayers who make use of the facilitated definition of the amounts due following the automated control of returns (article 5, paragraphs 1 to 9 of Legislative Decree no. 41/2021) must also send the return by 30 June or, if later, within 60 days from the payment of the sums due or the first installment. Specifically, these are taxpayers with a VAT number active as of March 23, 2021 who, due to the emergency situation, in 2020 suffered a reduction in turnover of more than 30 percent compared to the previous year “.

Covid State Aid self-declaration, new instructions arriving on the necessary payments in case of non-compliance with the limits

With the document published on April 27, 2022the Revenue Agency also announces thearrival of a resolution to establish i tax codes to be indicated in the F24 form for voluntarily pay part of the Covid Aid received in the event of exceeding the limits set by the Temporary Framework.

The excess amounts must be voluntarily returned or subtracted from aid subsequently received by the deadline for submitting the tax return relating to the tax period in progress as at 31 December 2021.

In the time frame to which the self-declaration on the monitoring of State Aid beneficiaries must comply with i limits that follow.

Aid of limited amount – Section 3.1 of the Temporary Framework for State Aid Measures to Support the Economy in the Current Covid-19 Emergency
Type of business Amount Period
Unique enterprise 800,000 euros From 19 March 2020 to 27 January 2021
1,800,000 euros From January 28, 2021 to December 31, 2021
Companies operating in the fishing and aquaculture sector 120,000 euros From 19 March 2020 to 27 January 2021
270,000 euros From January 28, 2021 to December 31, 2021
Companies operating in the sector of primary production of agricultural products 100,000 euros From 19 March 2020 to 27 January 2021
225,000 euros From January 28, 2021 to December 31, 2021
Aid in the form of non-covered fixed cost support – Section 3.12 of the Temporary Framework for State Aid Measures to Support the Economy in the Current Covid-19 Emergency
Type of business Amount Period
Unique enterprise 3,000,000 euros From 13 October 2020 to 27 January 2021
10,000,000 euros From January 28, 2021 to December 31, 2021

For the sake of completeness of information, it should then be noted that the thresholds have been further raised with the extension of the Temporary Framework for State Aid to 30 June 2022.

Aid of limited amount – Section 3.1 of the Temporary Framework for State Aid Measures to Support the Economy in the Current Covid-19 Emergency
Type of business Amount from 31 December to 30 June 2022
Unique enterprise 2,300,000 euros
Companies operating in the fishing and aquaculture sector 345,000 euros
Companies operating in the sector of primary production of agricultural products 290,000 euros
Aid in the form of non-covered fixed cost support – Section 3.12 of the Temporary Framework for State Aid Measures to Support the Economy in the Current Covid-19 Emergency
Type of business Amount from 31 December to 30 June 2022
Unique enterprise 12,000,000 euros

All the details to verify the foreseen conditions e calculate the eventual exceeding of the limits of State Aidtaking into account the definition of a single company and the periods in which the contributions, bonuses and concessions have been received are contained in the Decree of the Ministry of Economy and Finance of 11 December 2021.

Ministry of Economy and Finance – Ministerial Decree of 11 December 2021
Decree of the Ministry of Economy and Finance laying down procedures for monitoring and control of aid recognized pursuant to Sections 3.1 and 3.12 of the Communication of the European Commission of 19 March 2020 C (2020) 1863 final “Temporary framework for State aid measures in support of the economy in the current emergency from COVID-19 “and subsequent amendments, in implementation of the provisions referred to in article 1, paragraphs 13 to 17, of the decree-law 22 March 2021, n. 41, converted, with modifications, by law 21 May 2021, n. 69.

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