Covid State Aid self-declaration: no exemption, but in some cases it is not mandatory


Covid State Aid self-declaration: no exemption, but in some cases it is not mandatory
Written by aquitodovale

Covid State Aid self-declaration, there are no cases of exemption: but it is not mandatory for those who have sent the data requested through the access model to bonuses, non-repayable contributions, concessions included in the umbrella regime. There are, however, particular conditions to be respected. The details are contained in provision no. 143438 of 2022.

If it is true that for theCovid State Aid self-declaration there are no cases of exemptionit is also true that in some conditions it is not mandatory.

The new communicative fulfillment at the center of the discussions of these weeks, for the wide audience of interested parties and for the data redundancyit concerns all those who have received non-repayable contributions, concessions, bonuses which fall under the so-called umbrella regimeor provided for by the approved decrees from the Relaunch Decree to the Sostegni bis Legislative Decree.

It is a wide-ranging obligation, but there is one way out: who has already sent the previously requested information via one of the models developed by the Revenue Agency to access the refreshment points, it does not necessarily have to repeat the operation. But only in compliance with certain requirements.

An overview of the rules contained in provision no. 143438 of 2022 and on the clarifications provided by the Ministry of Economy and Finance.

Covid State Aid self-declaration: no exemption, but in some cases it is not mandatory

L’Covid State Aid self-declaration it can be sent, according to the instructions provided by the Revenue Agency, from 28 April and up to deadline of 30 June 2022.

After the publication of the highly anticipated instructions for putting into practice the provisions of the first Support Decreetaxpayers and insiders have reported a series of critical issues on this new communicative fulfillment:

  • there deadline for submissionwhich falls in a particularly intense period for the world of taxation;
  • there need to provide the financial administration with data already in possession or that he could easily find;
  • L’generalized obligation indiscriminately provided for all categories of beneficiaries of the refreshments linked to Covid.

All of these points were also subject of the immediate answer question which was held on May 4, 2022 at the Finance Committee of the House in which the Ministry of Economy and Finance reiterated the necessity of obligationleaving the door open for a possible extension, and confirmed that for any category of taxpayers there is a specific one exemptionnot even for “Small and medium-sized enterprises in consideration of the high amount of the allowed ceilings”.

If there isn’t one exclusion from the obligation per category, however, there is one way out fromself-declaration on Covid State Aid and it is to be found in the models already sent to the Revenue Agency in the past by interested parties.

Covid state aid self-declaration, when is it not mandatory?

The provision of April 27 reads:

“In the event that the self-declaration has already been made when submitting the communication for access to the aid listed in article 1 of the decree, for which the relative model included the self-declaration referred to in article 3 of the decree , the presentation of the Declaration is not mandatory as long as the beneficiary has not subsequently benefited from further aid among those listed in the aforementioned article 1 “.

Reference is made to the templates used to access some of the following concessions introduced to address the economic consequences of the pandemic.

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

There way out of the obligationhowever, it is one very narrow street. The sending may not be made, as the text specifies, only if after the application containing i data subject to self-declaration Covid State Aid they weren’t received other refreshments which fall under the so-called umbrella regime.

But the rules don’t end there. In any case, the following subjects cannot be excluded from the obligation and therefore must proceed with the sending by the deadline of 30 June 2022:

  • those who have benefited from aid recognized for IMU purposes without having completed part C in the previous substitute declaration;
  • those who have exceeded the maximum limits due and must pay the excess amounts;
  • those who made use of the possibility of allocating the same measure partly in section 3.12 and partly in section 3.1 of the Temporary Framework for State Aid.

In short, a kind of exemption it has been foreseen but the conditions imposed seem to limit as much as possible the possibility that it is actually applicable.


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