MILANO – New resources on the way for businesses. In the draft of the Sostegni Bis decree, the government plans to disburse the same sum already collected to companies that have already presented and obtained the grants introduced with the support decree, without the need to submit a new application, thus following the scheme already provided. by the previous executive with the refreshment decree.
The alternative channel for refreshments
The new decree, however, also introduces an important novelty. Companies can opt for an alternative contribution, no longer parameterised on the average monthly turnover loss in 2020 compared to 2019 but on the difference between the average monthly turnover between 1 April 2020 and 31 March 2021 and that of the same period of the year. previous one. Starting from this data, the same percentages provided for in the previous decree are applied. In particular, once the reference figure has been defined, the amount of the contribution is equal to sixty percent for individuals with revenues and fees not exceeding one hundred thousand euros, fifty percent for those from 100 to 400 thousand euros, and forty for those up to one million, thirty percent up to five million and twenty percent up to ten million.
Stop the obligation of smart working in public offices
by Valentina Conte
Businesses, another 5 months of tax credit for rent
Also in support of businesses, a 5-month relief is coming on rents for businesses: the draft in fact provides for the 60% tax credit (50% in the case of business leases) to be recognized for the rental fees. rent for the months from January to May, the deadline to which the tax credit provided for tourist-hotel structures is aligned. Almost 2.3 billion are allocated for the measure.
The other news: stop on the Rai license fee in 2021 for bars and restaurants, plastic tax postponed
The text of the new draft that is circulating, consisting of 48 articles, ranges between different rules. The decree provides for the exemption from the payment of the Rai license fee in 2021 for bars, pubs and restaurants. Also in support of the affected companies, an exemption for the payment of the first Imu installment is envisaged. The measure relating to the Imu concerns the properties owned by taxable persons – the report reads – with revenues or remuneration not exceeding 10 million euros per year and which have suffered a decrease in turnover of at least 30% in 2020 compared to 2019. Among the novelties also the postponement of the plastic tax to January 2022 and a fund of 600 million to allow municipalities to reduce the Tari to the economic activities affected by the anti-Covid closures.
Rem, two more months
Emergency income will be recognized for another two months, in June and July. The decree extends the duration of the benefit after the three months (March, April and May) already foreseen in the first dl Support. To obtain it, an application must be submitted to INPS by 30 June 2021. The provision also establishes a 500 million euro fund at the Ministry of the Interior for 2021 to allow municipalities to adopt urgent food solidarity measures, as well as for support for the payment of rents and households.
Mortgages and young people, strengthening of the guarantee fund and tax concessions on the way
As for the support for young people for the purchase of their first home, promised by Prime Minister Draghi in Parliament, the draft foresees, as expected, a double intervention both in the direction of the refinancing of the Guarantee Fund and through tax breaks.
Mortgages, for homes up to 250 thousand euros, young people will not need advances
Rosaria Amato, Raffaele Oriani
For those who have installments already in progress, first of all, the decree extends the concessions provided by the Gasparrini Fund to the end of the year, the instrument that – in case of difficulty – allows you to suspend the repayment of the installments for 18 months and pays the 50 % of interest. The dl Sostegni bis extends the possibility of accessing the fund to 31 December also for self-employed workers, freelancers and individual entrepreneurs. Furthermore, the amount of eligible mortgages is raised to 400 thousand euros. Proposal which, detailed in the technical report, does not involve the need to refinance the Fund.
Refinancing which is instead provided for the Guarantee Fund for the first home, the one managed by Consap through which the State guarantees (up to 50%) of the loans requested in the bank. The draft provides for a double hypothesis (when fully operational linked to the Covid emergency only, until 31 December 2022) of extending the priority route of access to the Fund for young people: those under the age of 36 are indicated, unlike the current rules which refer to young people under 35 who have an atypical employment relationship. For this enlargement, the decree allocates 55 million. There is currently no mention of an increase in the guarantees offered.
Finally, there is an article dedicated to tax aspects and which goes under the title Facilitations for the purchase of a home by young people. Here, for those who have not yet turned 36, the exemption of registration and land registry taxes (excluding the sale of luxury homes) is envisaged for a cost of 162 million in 2021 and 244 million in 2022; and a refund of VAT (128 and 192 million cost), in cases where this is to be paid (purchase from the manufacturer). Finally (57 and 85 million cost), the exemption from tax on substitutive mortgages of registration, stamp duty, mortgage and land registry taxes and taxes on government concessions, equal to 0.25 per cent of the total amount, is revised. of financing.
Tourism, reduced rents until May 31st
On the tourism front, the decree provides for an extension until May 31 of the reliefs for rents for hotels, holiday farms, travel agencies, tour operators and spas, regardless of the volume of revenues and fees recorded in the previous tax period. The possibility of taking advantage of a tax credit in the amount of 60 percent of the monthly amount of the rent for non-residential properties and 50 percent of the monthly amount of the rent is therefore extended to the month of May. of the company.
Moratoriums for SMEs until the end of the year
Extension to 31 December 2021 of the moratoriums for SMEs, currently in force until 30 June, is another provision of the draft decree. The extension applies to the entire perimeter of loans for loans disbursed before March 2020 and only for the principal amount of the installments for loans due between July and December 2021. The installments would therefore be suspended until December.
Simplified smart working until the end of September
The decree then extends to 30 September the simplified version of smart working in the private sector will be extended until 30 September 2021. The extension was hypothesized in the extension dl approved last week, but was not then entered into the final text, where it was instead the rule was added to no longer constrain the agile working methods in the Public Administration to 50% of the presences.
Health: 60 million for the military, 16.5 million for vaccines
The items also include over 60 million euros to “support the development of military health, also through its full integration into the national telemedicine network” and to “enhance its capacity to intervene in the area in support of the National Health System” . Another sixteen and a half million are planned for the construction of “a department for the filling and packaging (fill and pack) of monoclonal antibodies and specific vaccines” and for the production of “specific antidotes for bioterrorism” at “the Pharmaceutical Chemical Plant Military of Florence, as a production unit dependent on the Defense Industries Agency (AID) and the only pharmaceutical workshop in the state that already provides, at the request of the Ministry of Health, for the production of specific medicines for public health needs “.
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