There will be time until next October 6, instead of September 6, for the submission of the request for the non-repayable grant for the reduction of the amount of the rent. This is the provisions of the first of the two provisions of the director of the Revenue Agency published today, Saturday 4 September. The second, on the other hand, identifies the specific fields of the tax returns, relating to the tax periods in progress at 31 December 2019 and 31 December 2020, which are used to calculate the value of the economic results for the year that give the right or not to disbursement of the equalization contribution introduced by the Sostegni-bis Decree (Legislative Decree 73/2021).
The extension of the application for the grant
The extension of the deadline for submitting the application. the Revenue Agency explains in a note, responds to the desire to allow a greater number of taxpayers to benefit from the subsidy, also taking into account that the time interval envisaged for sending the application coincided with the summer period. Therefore, in order to allow the greatest number of potential beneficiaries to be able to submit the application, the provision provides for the postponement of the application submission deadline to 6 October 2021.
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Identified the ad hoc declarative fields for the verification of the equalization contribution
The Agency further points out that the equalization contribution, introduced by the Sostegni-bis Decree, is due provided that there has been a worsening of a certain percentage of the economic result for the year relating to the tax period in progress as of 31 December 2020. , compared to that relating to the tax period in progress as at 31 December 2019. The second provision therefore indicates the specific fields of the tax returns necessary for determining the value of the economic results for the year. In particular, as already mentioned, the non-repayable grant in question is due on condition that there is a worsening of the economic result for the tax period in progress as at 31 December 2020, compared to that relating to the tax period. in progress at 31 December 2019, to an extent equal to or greater than a percentage that will be defined by decree of the Minister of Economy and Finance. With a subsequent provision, the model and instructions will be approved and the methods and terms for submitting the application for the recognition of the equalization grant will be defined.