Il DL Ristori con L’art. 1 del DL 28.10.2020 n. 137 , e il DL Ristori bis art. 2 del DL 9.11.2020 n. 149, hanno introdotto contributi a fondo perduto destinati agli operatori economici interessati dalle nuove misure restrittive, disposte dai DPCM 24.10.2020 e 3.11.2020.
L’erogazione di tali contributi avviene:
- con modalità automatica, se il beneficiario del contributo “Ristori” o “Ristori-bis” aveva ottenuto l’accredito del contributo di cui all’art. 25 del DL 34/2020 (c.d. DL “Rilancio”) a seguito della presentazione dell’istanza nel periodo 15.6.2020 – 13.8.2020 (25.6.2020 – 24.8.2020 per gli eredi che proseguono l’attività del deceduto);
- a seguito della presentazione telematica di un’apposita istanza, per i soggetti che non avevano richiesto il precedente contributo previsto dal c.d. DL “Rilancio”.
Con il provv. Agenzia delle Entrate 20.11.2020 n. 358844:
- sono state definite le modalità e i termini di presentazione dell’istanza per accedere ai suddetti contributi a fondo perduto;
- è stato approvato un apposito modello, con le relative istruzioni di compilazione, per presentare tale istanza;
- sono stati definiti gli ulteriori elementi necessari per il riconoscimento del contributo in esame.
L’Agenzia delle Entrate ha inoltre pubblicato una guida dedicata ai contributi in esame.
Con il DL Ristori Ter DL 23.11.2020 n. 154, pubblicato sulla G.U. 23.11.2020 n. 291 ed entrato in vigore il 24.11.2020, è stato inserito un nuovo codice ATECO nell’elenco delle attività che possono beneficiare del nuovo contributo a fondo perduto previsto dall’art. 2 del DL Ristori bis.
CONTRIBUTO A FONDO PERDUTO DEL DL RISTORI
Con l’art. 1 del DL 137/2020, come modificato dall’art. 1 del DL 149/2020, è stato previsto un nuovo contributo a fondo perduto al fine di sostenere gli operatori IVA dei settori economici interessati dalle misure restrittive.
SOGGETTI BENEFICIARI
Possono beneficiare del nuovo contributo i soggetti:
- con partita IVA attiva al 25.10.2020 e non cessata alla data di presentazione dell’istanza o di predisposizione del mandato di pagamento automatico;
- individuati attraverso i codici ATECO indicati nell’Allegato 1 al DL 137/2020, come sostituito dal DL 149/2020 (tra cui bar, pasticcerie, gelaterie, ristoranti, piscine, palestre, teatri, cinema, alberghi; si veda il successivo § 2.3);
- a prescindere dall’ammontare dei ricavi/compensi 2019 (anche superiori a 5 milioni di euro).
CALO DEL FATTURATO
Il contributo spetta a condizione che l’ammontare del fatturato e dei corrispettivi del mese di aprile 2020 sia inferiore ai due terzi dell’ammontare del fatturato e dei corrispettivi del mese di aprile 2019.
Il contributo spetta anche in assenza di tale requisito ai suddetti soggetti che hanno attivato la partita IVA dall’1.1.2019.
Comuni oggetto di precedenti calamità
Ai soggetti che nell’istanza per il contributo a fondo perduto previsto dall’art. 25 del DL 34/2020 hanno barrato la casella relativa al domicilio fiscale o sede operativa nei Comuni oggetto di precedente calamità con stato di emergenza ancora in corso al 31.1.2020, il nuovo contributo spetta e viene erogato solo se, in base agli importi indicati, si è verificato il calo del fatturato e dei corrispettivi tra aprile 2019 e aprile 2020 di almeno un terzo (così la guida Agenzia delle Entrate novembre 2020).
DETERMINAZIONE DEL CONTRIBUTO
L’ammontare del contributo è determinato:
- per i soggetti che hanno già beneficiato del precedente contributo, come quota percentuale (dal 50% al 400%) del contributo già erogato ai sensi dell’art. 25 del DL 34/2020;
- per i soggetti che non hanno presentato istanza per il riconoscimento del precedente contributo, come quota percentuale (dal 50% al 400%) del valore calcolato sulla base dei dati presenti nell’istanza che viene trasmessa e dei criteri stabiliti dall’art. 25 co. 4, 5 e 6 del DL 34/2020; qualora l’ammontare dei ricavi o compensi di tali soggetti sia superiore a 5 milioni di euro, il valore è calcolato applicando la percentuale del 10%.
Pertanto, per gli aventi diritto che non avevano presentato l’istanza per il precedente contributo a fondo perduto, l’ammontare del nuovo contributo è determinato con due fasi di calcolo successive.
Nella prima fase, si determina la base di calcolo applicando alla differenza tra l’importo del fatturato e dei corrispettivi del mese di aprile 2020 e l’analogo importo del mese di aprile 2019, una delle seguenti percentuali:
- 20%, se i ricavi o compensi dell’anno 2019 sono inferiori o pari a 400.000,00 euro;
- 15%, se i ricavi o compensi dell’anno 2019 superano i 400.000,00 euro ma non l’importo di 1 milione di euro;
- 10%, se i ricavi o compensi dell’anno 2019 superano 1 milione di euro.
Se inferiore, il risultato viene ricondotto ad un importo minimo di 1.000,00 euro per le persone fisiche e di 2.000,00 euro per i soggetti diversi dalle persone fisiche.
Nella seconda fase, il risultato del calcolo della prima fase viene moltiplicato per una delle quote percentuali (pari, nello specifico, al 50%, 100%, 150%, 200% o 400%) differenziate per settore economico e indicate nell’Allegato 1 al DL 137/2020 (come sostituto dall’art. 1 del DL 149/2020), di seguito riportato.
| Codice ATECO | Percentuale |
| 493210 – Trasporto con taxi | 100,00% |
| 493220 – Trasporto mediante noleggio di autovetture da rimessa con conducente | 100,00% |
| 493901 – Gestioni di funicolari, ski-lift e seggiovie se non facenti parte dei sistemi di transito urbano o sub-urbano | 200,00% |
| 522190 – Altre attività connesse ai trasporti terrestri NCA | 100,00% |
| 551000 – Alberghi | 150,00% |
| 552010 – Villaggi turistici | 150,00% |
| 552020 – Ostelli della gioventù | 150,00% |
| 552030 – Rifugi di montagna | 150,00% |
| 552040 – Colonie marine e montane | 150,00% |
| 552051 – Affittacamere per brevi soggiorni, case ed appartamenti per vacanze, bed & breakfast, residence | 150,00% |
| Codice ATECO | Percentuale |
| 552052 – Attività di alloggio connesse alle aziende agricole | 150,00% |
| 553000 – Aree di campeggio e aree attrezzate per camper e roulotte | 150,00% |
| 559020 – Alloggi per studenti e lavoratori con servizi accessori di tipo alberghiero | 150,00% |
| 561011 – Ristorazione con somministrazione | 200,00% |
| 561012 – Attività di ristorazione connesse alle aziende agricole | 200,00% |
| 561030 – Gelaterie e pasticcerie | 150,00% |
| 561041 – Gelaterie e pasticcerie ambulanti | 150,00% |
| 561042 – Ristorazione ambulante | 200,00% |
| 561050 – Ristorazione su treni e navi | 200,00% |
| 562100 – Catering per eventi, banqueting | 200,00% |
| 563000 – Bar e altri esercizi simili senza cucina | 150,00% |
| 591300 – Attività di distribuzione cinematografica, di video e di programmi televisivi | 200,00% |
| 591400 – Attività di proiezione cinematografica | 200,00% |
| 749094 – Agenzie ed agenti o procuratori per lo spettacolo e lo sport | 200,00% |
| 773994 – Noleggio di strutture ed attrezzature per manifestazioni e spettacoli: impianti luce ed audio senza operatore, palchi, stand ed addobbi luminosi | 200,00% |
| 799011 – Servizi di biglietteria per eventi teatrali, sportivi ed altri eventi ricreativi e d’intrat-tenimento | 200,00% |
| 799019 – Altri servizi di prenotazione e altre attività di assistenza turistica non svolte dalle agenzie di viaggio NCA | 200,00% |
| 799020 – Attività delle guide e degli accompagnatori turistici | 200,00% |
| 823000 – Organizzazione di convegni e fiere | 200,00% |
| 855209 – Altra formazione culturale | 200,00% |
| 900101 – Attività nel campo della recitazione | 200,00% |
| 900109 – Altre rappresentazioni artistiche | 200,00% |
| 900201 – Noleggio con operatore di strutture ed attrezzature per manifestazioni e spettacoli | 200,00% |
| 900209 – Altre attività di supporto alle rappresentazioni artistiche | 200,00% |
| 900309 – Altre creazioni artistiche e letterarie | 200,00% |
| 900400 – Gestione di teatri, sale da concerto e altre strutture artistiche | 200,00% |
| 920009 – Altre attività connesse con le lotterie e le scommesse (comprende le sale bingo) | 200,00% |
| 931110 – Gestione di stadi | 200,00% |
| 931120 – Gestione di piscine | 200,00% |
| 931130 – Gestione di impianti sportivi polivalenti | 200,00% |
| 931190 – Gestione di altri impianti sportivi NCA | 200,00% |
| 931200 – Attività di club sportivi | 200,00% |
| 931300 – Gestione di palestre | 200,00% |
| 931910 – Enti e organizzazioni sportive, promozione di eventi sportivi | 200,00% |
| 931999 – Altre attività sportive NCA | 200,00% |
| 932100 – Parchi di divertimento e parchi tematici | 200,00% |
| 932910 – Discoteche, sale da ballo night-club e simili | 400,00% |
| 932930 – Sale giochi e biliardi | 200,00% |
| 932990 – Altre attività di intrattenimento e di divertimento NCA | 200,00% |
| Codice ATECO | Percentuale |
| 949920 – Attività di organizzazioni che perseguono fini culturali, ricreativi e la coltivazione di hobby | 200,00% |
| 949990 – Attività di altre organizzazioni associative NCA | 200,00% |
| 960410 – Servizi di centri per il benessere fisico (esclusi gli stabilimenti termali) | 200,00% |
| 960420 – Stabilimenti termali | 200,00% |
| 960905 – Organizzazione di feste e cerimonie | 200,00% |
| 493909 – Altre attività di trasporti terrestri di passeggeri NCA | 100,00% |
| 503000 – Trasporto di passeggeri per vie d’acqua interne (inclusi i trasporti lagunari) | 100,00% |
| 619020 – Posto telefonico pubblico ed Internet Point | 50,00% |
| 742011 – Attività di fotoreporter | 100,00% |
| 742019 – Altre attività di riprese fotografiche | 100,00% |
| 855100 – Corsi sportivi e ricreativi | 200,00% |
| 855201 – Corsi di danza | 100,00% |
| 920002 – Gestione di apparecchi che consentono vincite in denaro funzionanti a moneta o a gettone | 100,00% |
| 960110 – Attività delle lavanderie industriali | 100,00% |
| 477835 – Commercio al dettaglio di bomboniere | 100,00% |
| 522130 – Gestione di stazioni per autobus | 100,00% |
| 931992 – Attività delle guide alpine | 200,00% |
| 743000 – Traduzione e interpretariato | 100,00% |
| 561020 – Ristorazione senza somministrazione con preparazione di cibi da asporto | 50,00% |
| 910100 – Attività di biblioteche ed archivi | 200,00% |
| 910200 – Attività di musei | 200,00% |
| 910300 – Gestione di luoghi e monumenti storici e attrazioni simili | 200,00% |
| 910400 – Attività degli orti botanici, dei giardini zoologici e delle riserve naturali | 200,00% |
| 205102 – Fabbricazione di articoli esplosivi | 100,00% |
Estensione dei codici ATECO – Abolizione
L’art. 8 co. 5 del DL 149/2020 (“Ristori-bis”) prevedeva che, con uno o più DM, potessero essere individuati ulteriori codici ATECO; tale disposizione è stata però abrogata dall’art. 4 co. 1 del DL 154/2020 (“Ristori-ter”).
Incremento del 50% per alcune attività nelle c.d. Regioni “arancioni” o “rosse”
Il contributo a fondo perduto di cui all’art. 1 del DL 137/2020 è aumentato di un ulteriore 50%, rispetto alla quota indicata nel suddetto Allegato 1, per determinate attività con domicilio fiscale o sede operativa nelle aree del territorio nazionale caratterizzate da uno scenario di elevata o massima gravità e da un livello di rischio alto, individuate con le ordinanze del Ministro della Salute adottate ai sensi degli artt. 2 e 3 del DPCM 3.11.2020 e dell’art. 30 del DL 149/2020 (si tratta delle c.d. Regioni “arancioni” o “rosse”).
In particolare, si tratta delle seguenti attività:
- gelaterie e pasticcerie, anche ambulanti (codici ATECO 561030 e 561041);
- bar e altri esercizi simili senza cucina (codice ATECO 563000);
- alberghi (codice ATECO 551000).
In tali casi, la quota percentuale del contributo è quindi elevata dal 150% al 200%.
Ammontare massimo del contributo
L’ammontare del contributo a fondo perduto non può essere comunque superiore a 150.000,00 euro.
IRRILEVANZA FISCALE DEL CONTRIBUTO
Il contributo a fondo perduto non concorre alla formazione della base imponibile ai fini delle imposte sui redditi e del valore della produzione netta ai fini IRAP (per effetto del rimando all’art. 25 co. 7 del DL 34/2020).
LIMITI COMUNITARI
Il contributo a fondo perduto è riconosciuto nei limiti e alle condizioni del “Quadro temporaneo per le misure di aiuto di Stato a sostegno dell’economia nell’attuale emergenza del COVID-19”, di cui alla comunicazione della Commissione europea del 19.3.2020 e successive modifiche.
CONTRIBUTO A FONDO PERDUTO PER I SOGGETTI IVA CHE OPERANO NELLE C.D. REGIONI “ROSSE” (CONTRIBUTO DL “RISTORI-BIS”)
Con l’art. 2 del DL 149/2020 viene riconosciuto un nuovo contributo a fondo perduto al fine di sostenere gli operatori dei settori economici interessati dalle misure restrittive introdotte con il DPCM 3.11.2020.
SOGGETTI BENEFICIARI
Il contributo in esame è riconosciuto ai soggetti:
- con partita IVA attiva al 25.10.2020 e non cessata alla data di presentazione dell’istanza o di predisposizione del mandato di pagamento automatico;
- individuati attraverso i codici ATECO indicati nell’Allegato 2 al DL 149/2020;
- con domicilio fiscale o sede operativa nelle aree del territorio nazionale caratterizzate da uno scenario di massima gravità e da un livello di rischio alto, individuate con ordinanze del Ministro della Salute adottate ai sensi dell’art. 3 del DPCM 3.11.2020 e dell’art. 30 del DL 149/2020 (c.d. Regioni “rosse”).
Di seguito si riportano i settori economici indicati nel suddetto Allegato 2 al DL 149/2020.
| Codice ATECO | Descrizione |
| 47.19.10 | Grandi magazzini |
| 47.19.90 | Empori ed altri negozi non specializzati di vari prodotti non alimentari |
| 47.51.10 | Commercio al dettaglio di tessuti per l’abbigliamento, l’arredamento e di biancheria per la casa |
| 47.51.20 | Commercio al dettaglio di filati per maglieria e merceria |
| 47.53.11 | Commercio al dettaglio di tende e tendine |
| 47.53.12 | Commercio al dettaglio di tappeti |
| 47.53.20 | Commercio al dettaglio di carta da parati e rivestimenti per pavimenti (moquette e linoleum) |
| 47.54.00 | Commercio al dettaglio di elettrodomestici in esercizi specializzati |
| 47.64.20 | Commercio al dettaglio di natanti e accessori |
| 47.78.34 | Commercio al dettaglio di articoli da regalo e per fumatori |
| 47.59.10 | Commercio al dettaglio di mobili per la casa |
| 47.59.20 | Commercio al dettaglio di utensili per la casa, di cristallerie e vasellame |
| 47.59.40 | Commercio al dettaglio di macchine per cucire e per maglieria per uso domestico |
| Codice ATECO | Descrizione |
| 47.59.60 | Commercio al dettaglio di strumenti musicali e spartiti |
| 47.59.91 | Commercio al dettaglio di articoli in legno, sughero, vimini e articoli in plastica per uso domestico |
| 47.59.99 | Commercio al dettaglio di altri articoli per uso domestico NCA |
| 47.63.00 | Commercio al dettaglio di registrazioni musicali e video in esercizi specializzati |
| 47.71.10 | Commercio al dettaglio di confezioni per adulti |
| 47.71.40 | Commercio al dettaglio di pellicce e di abbigliamento in pelle |
| 47.71.50 | Commercio al dettaglio di cappelli, ombrelli, guanti e cravatte |
| 47.72.20 | Commercio al dettaglio di articoli di pelletteria e da viaggio |
| 47.77.00 | Commercio al dettaglio di orologi, articoli di gioielleria e argenteria |
| 47.78.10 | Commercio al dettaglio di mobili per ufficio |
| 47.78.31 | Commercio al dettaglio di oggetti d’arte (incluse le gallerie d’arte) |
| 47.78.32 | Commercio al dettaglio di oggetti d’artigianato |
| 47.78.33 | Commercio al dettaglio di arredi sacri ed articoli religiosi |
| 47.78.35 | Commercio al dettaglio di bomboniere |
| 47.78.36 | Commercio al dettaglio di chincaglieria e bigiotteria (inclusi gli oggetti ricordo e gli articoli di promozione pubblicitaria) |
| 47.78.37 | Commercio al dettaglio di articoli per le belle arti |
| 47.78.50 | Commercio al dettaglio di armi e munizioni, articoli militari |
| 47.78.91 | Commercio al dettaglio di filatelia, numismatica e articoli da collezionismo |
| 47.78.92 | Commercio al dettaglio di spaghi, cordami, tele e sacchi di juta e prodotti per l’imballaggio (esclusi quelli in carta e cartone) |
| 47.78.94 | Commercio al dettaglio di articoli per adulti (sexy shop) |
| 47.78.99 | Commercio al dettaglio di altri prodotti non alimentari NCA |
| 47.79.10 | Commercio al dettaglio di libri di seconda mano |
| 47.79.20 | Commercio al dettaglio di mobili usati e oggetti di antiquariato |
| 47.79.30 | Commercio al dettaglio di indumenti e altri oggetti usati |
| 47.79.40 | Case d’asta al dettaglio (escluse aste via internet) |
| 47.81.01 | Commercio al dettaglio ambulante di prodotti ortofrutticoli |
| 47.81.02 | Commercio al dettaglio ambulante di prodotti ittici |
| 47.81.03 | Commercio al dettaglio ambulante di carne |
| 47.81.09 | Commercio al dettaglio ambulante di altri prodotti alimentari e bevande NCA |
| 47.82.01 | Commercio al dettaglio ambulante di tessuti, articoli tessili per la casa, articoli di abbigliamento |
| 47.82.02 | Commercio al dettaglio ambulante di calzature e pelletterie |
| 47.89.01 | Commercio al dettaglio ambulante di fiori, piante, bulbi, semi e fertilizzanti |
| 47.89.02 | Commercio al dettaglio ambulante di macchine, attrezzature e prodotti per l’agricoltura; attrezzature per il giardinaggio |
| 47.89.03 | Commercio al dettaglio ambulante di profumi e cosmetici; saponi, detersivi ed altri detergenti per qualsiasi uso |
| 47.89.04 | Commercio al dettaglio ambulante di chincaglieria e bigiotteria |
| 47.89.05 | Commercio al dettaglio ambulante di arredamenti per giardino; mobili; tappeti e stuoie; articoli casalinghi; elettrodomestici; materiale elettrico |
| 47.89.09 | Commercio al dettaglio ambulante di altri prodotti NCA |
| Codice ATECO | Descrizione |
| 47.99.10 | Commercio al dettaglio di prodotti vari, mediante l’intervento di un dimostratore o di un incaricato alla vendita (porta a porta) |
| 96.02.02 | Servizi degli istituti di bellezza |
| 96.02.03 | Servizi di manicure e pedicure |
| 96.09.02 | Attività di tatuaggio e piercing |
| 96.09.03 | Agenzie matrimoniali e d’incontro |
| 96.09.04 | Servizi di cura degli animali da compagnia (esclusi i servizi veterinari) |
| 96.09.09 | Altre attività di servizi per la persona NCA |
Integrazione dei codici ATECO da parte del c.d. DL “Ristori-ter”
Con l’art. 1 co. 2 del DL 154/2020 (c.d. “Ristori-ter”) è stato inserito nel suddetto Allegato 2 al DL 149/2020 il codice ATECO 47.72.10 “Commercio al dettaglio di calzature e accessori”.
DETERMINAZIONE DEL CONTRIBUTO
Il contributo è calcolato sulla base delle disposizioni di cui all’art. 1 co. 3 – 11 del DL 137/2020, con le percentuali riportate nell’Allegato 2 al DL 149/2020.
Tale Allegato prevede attualmente un’unica percentuale del 200% per tutti i codici ATECO indicati.
IRRILEVANZA FISCALE DEL CONTRIBUTO
Il contributo a fondo perduto non concorre alla formazione della base imponibile ai fini delle imposte sui redditi e del valore della produzione netta ai fini IRAP.
LIMITI COMUNITARI
Il nuovo contributo a fondo perduto è riconosciuto nei limiti e alle condizioni del “Quadro temporaneo per le misure di aiuto di Stato a sostegno dell’economia nell’attuale emergenza del COVID-19”, di cui alla comunicazione della Commissione europea del 19.3.2020 e successive modifiche (art. 8 co. 6 del DL 149/2020).
PRESENTAZIONE DELL’APPOSITA ISTANZA PER ACCEDERE AI CONTRIBUTI
Per accedere ai suddetti contributi a fondo perduto dei DL “Ristori” e “Ristori-bis”, i soggetti che non avevano presentato domanda per il precedente contributo di cui all’art. 25 del DL 34/2020 (“Rilancio”) devono presentare un’apposita istanza all’Agenzia delle Entrate, secondo le modalità e i termini stabiliti con il relativo provv. 20.11.2020 n. 358844.
CONTENUTO DELL’ISTANZA
L’istanza, oltre ai dati identificativi del richiedente e del suo rappresentante legale, contiene tra l’altro:
- la dichiarazione dell’ammontare dei ricavi o compensi del 2019;
- l’indicazione dell’ammontare del fatturato e dei corrispettivi del mese di aprile 2020 e del mese di aprile 2019;
- l’indicazione che il soggetto richiedente ha attivato la partita IVA dopo il 31.12.2018;
- l’IBAN del conto corrente bancario o postale intestato al codice fiscale di chi ha richiesto il contributo;
- il codice fiscale dell’intermediario eventualmente delegato alla trasmissione.
MODALITÀ E TERMINI DI PRESENTAZIONE DELL’ISTANZA
L’istanza deve essere presentata all’Agenzia delle Entrate, direttamente o tramite un intermediario, in via telematica:
- mediante il servizio web disponibile nel portale “Fatture e corrispettivi” dell’Agenzia delle Entrate oppure attraverso l’applicativo “Desktop telematico”;
- dal 20.11.2020 ed entro il 15.1.2021.
RICEVUTE
A seguito della presentazione dell’istanza:
- è rilasciata una prima ricevuta che ne attesta la presa in carico, ai fini della successiva elaborazione, ovvero lo scarto a seguito dei controlli formali dei dati in essa contenuti;
- successivamente alla ricevuta di presa in carico, è rilasciata una seconda ricevuta che attesta l’accoglimento dell’istanza ai fini del pagamento del contributo ovvero lo scarto dell’istanza, con indicazione dei motivi del rigetto.
Le ricevute sono messe a disposizione del soggetto che ha trasmesso l’istanza nella sezione “ricevute” della propria area riservata del sito dell’Agenzia delle Entrate (“la mia scrivania”) e nella sezione “Consultazione degli invii effettuati” dell’applicazione web predisposta per l’invio (portale “Fatture e Corrispettivi”).
PRESENTAZIONE DI UNA ISTANZA SOSTITUTIVA
È possibile presentare una nuova istanza, in sostituzione dell’istanza precedentemente trasmessa:
- se non è stata ancora emessa la ricevuta di accoglimento dell’istanza precedente;
- entro il suddetto termine del 15.1.2021.
PRESENTAZIONE DELLA RINUNCIA
È possibile presentare una rinuncia al contributo richiesto con l’istanza.
La rinuncia può essere trasmessa anche oltre il termine per la presentazione dell’istanza e comporta la restituzione del contributo, se erogato.
COMUNICAZIONE AL SOGGETTO RICHIEDENTE TRAMITE PEC
Qualora l’istanza sia trasmessa da un intermediario, al soggetto richiedente viene comunque inviata, al proprio indirizzo PEC, una apposita comunicazione relativa alla presentazione dell’istanza o di una rinuncia.
EROGAZIONE DEL CONTRIBUTO
L’Agenzia delle Entrate eroga il contributo a fondo perduto:
- sulla base delle informazioni contenute nell’istanza;
- mediante accredito diretto sul conto corrente bancario o postale corrispondente all’IBAN indicato nell’istanza.
L’Agenzia delle Entrate verifica che il conto sul quale erogare il bonifico, identificato dal relativo codice IBAN, sia intestato o cointestato al codice fiscale del soggetto richiedente.
Limiti comunitari
Il contributo a fondo perduto è erogato nel rispetto dei limiti e delle condizioni del “Quadro temporaneo per le misure di aiuto di Stato a sostegno dell’economia nell’attuale emergenza del COVID-19”, di cui alla comunicazione della Commissione europea del 19.3.2020 e successive modifiche.
CONTROLLI SUCCESSIVI
Successivamente all’erogazione del contributo, l’Agenzia delle Entrate effettua:
- il controllo dei dati dichiarati, ai sensi degli artt. 31 ss. del DPR 600/73 in materia di accertamento delle imposte sui redditi;
- ulteriori controlli anche in relazione ai dati fiscali delle fatture elettroniche e dei corrispettivi telematici, ai dati delle comunicazioni delle liquidazioni periodiche IVA nonché ai dati delle dichiarazioni IVA;
- controlli specifici per la prevenzione dei tentativi di infiltrazioni criminali.
SANZIONI
Qualora dai predetti controlli emerga che il contributo sia in tutto o in parte non spettante, l’Agenzia delle Entrate:
- recupera il contributo non spettante, con i relativi interessi;
- irroga le sanzioni in misura corrispondente a quelle previste dall’art. 13 co. 5 del DLgs. 471/97 (dal 100% al 200% del contributo indebitamente percepito), con possibilità di applicare il ravvedimento operoso.
L’indebita percezione del contributo è inoltre soggetta alla pena della reclusione da 3 mesi a 6 anni ai sensi dell’art. 316-ter c.p. (o sanzione amministrativa in determinate circostanze).
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