Diritto tributario e societario, Organizzazione - Finanza - Controllo

Contributo a fondo perduto DL Sostegni – art. 1 del DL 22.3.2021 n. 41

L’art. 1 del DL 22.3.2021 n. 41 (c.d “Sostegni”) prevede un nuovo contributo a fondo perduto al fine di sostenere gli operatori economici colpiti dall’emergenza epidemiologica COVID-19.

Soggetti beneficiari

Il contributo spetta ai “soggetti titolari di partita IVA, residenti o stabiliti nel territorio dello Stato, che svolgono attività d’impresa, arte o professione o producono reddito agrario”.
Possono beneficiare dell’agevolazione anche:

  • i contribuenti in regime forfetario;
  • gli enti non commerciali, limitatamente all’attività commerciale esercitata.

 

Esclusioni

Sono in ogni caso esclusi dal contributo:

  • i soggetti la cui attività risulti cessata al 23.3.2021 (data di entrata in vigore del DL);
  • i soggetti che hanno attivato la partita IVA dopo il 23.3.2021;
  • gli enti pubblici di cui all’art. 74 del TUIR;
  • gli intermediari finanziari e società di partecipazione di cui all’art. 162-bis del TUIR.

La misura è quindi di carattere generale, non essendo previsti specifici codici ATECO di riferimento (come era avvenuto in occasione del DL “Ristori”), né specifiche esclusioni per i professionisti iscritti alle Casse di previdenza (come nel DL “Rilancio”).

Requisiti

Il contributo spetta ai soggetti sopra richiamati a condizione che:

  • i ricavi/compensi non siano superiori a 10 milioni di euro nel 2019 (soggetti “solari”; la norma fa riferimento al secondo periodo d’imposta antecedente a quello di entrata in vigore del decreto);
  • l’ammontare medio mensile del fatturato e dei corrispettivi dell’anno 2020 sia inferiore almeno del 30% rispetto all’ammontare medio mensile del fatturato e dei corrispettivi dell’anno 2019 (tale requisito non è richiesto per i soggetti che hanno attivato la partita IVA dall’1.1.2019).

Per l’individuazione del fatturato e corrispettivi rileva la data di effettuazione dell’operazione di cessione di beni o di prestazione dei servizi, per cui sarebbero applicabili i criteri previsti con riferimento al contributo del DL “Rilancio” (cfr. circ. Agenzia delle Entrate 15/2020 e 22/2020).

Determinazione del contributo

L’ammontare del contributo è determinato applicando una percentuale alla differenza tra:

  • l’ammontare medio mensile del fatturato e dei corrispettivi dell’anno 2020;
  • l’ammontare medio mensile del fatturato e dei corrispettivi del 2019.

La seguente tabella sintetizza i parametri per il calcolo dell’agevolazione.

% da applicare sulla differenza
di ammontare medio mensile fatturato-corrispettivi 2020 e 2019
Ricavi/compensi 2019
60% Non superiori a 100.000 euro
50% Tra 100.000 e 400.000 euro
40% Tra 400.000 euro e 1 milione di euro
30% Tra 1 milione e 5 milioni di euro
20% Tra 5 e 10 milioni di euro

 

In sostanza, il nuovo contributo è calcolato:

  • partendo da fatturato e corrispettivi dell’anno 2020 e dell’anno 2019;
  • dividendo per 12 (mesi) il fatturato del 2020 e quello del 2019, ottenendo così l’ammontare medio mensile del fatturato dell’anno;
  • calcolando la differenza tra i suddetti importi;
  • applicando a tale differenza la percentuale prevista a seconda della fascia di reddito 2019 in cui si trova il soggetto che intende fruire dell’agevolazione.

 

Un professionista – soggetto ammesso al nuovo contributo a fondo perduto in assenza di specifiche esclusioni come in passato – con un fatturato 2019 pari a 70.000 euro e un fatturato 2020 pari a 40.000 euro.
In tal caso, il fatturato medio mensile del 2019 è pari a 5.833 (70.000/12) e quello del 2020 è pari a 3.333 (40.000/12).
La differenza tra i suddetti importi è quindi pari a 2.500 euro.
A tale differenza andrà applicata la percentuale del 60% (soggetto con ricavi/compensi 2019 inferiori a 100.000), ottenendo quindi un contributo a fondo perduto spettante pari a 1.500 euro (60% di 2.500 euro).

Qualora un professionista in regime forfettario (per cui si dovrebbe fare riferimento all’importo medio mensile dei componenti positivi di reddito dichiarati, stando a quanto precisato nell’ambito della relazione tecnica al DL 41/2021) abbia compensi 2019 pari a 50.000 euro e compensi 2020 pari a 30.000 euro, l’ammontare medio mensile 2019 è pari a 4.167 (50.000/12) e quello del 2020 è pari a 2.500 (30.000/12). Essendo la differenza pari a 1.667 (ottenibile anche considerando la differenza tra i due fatturati annui pari a 20.000 e dividendola per 12), il contributo spettante sarà pari a 1.000 euro (60% di 1.667).

Alla luce dell’estensione dell’ambito applicativo dell’agevolazione ai soggetti con ricavi 2019 fino a 10 milioni, si consideri ora il caso di un’impresa con un fatturato 2019 pari a 8 milioni e un fatturato 2020 pari a 5 milioni di euro. In tal caso, la differenza relativa all’ammontare medio mensile 2020-2019 è pari a 250.000 (3 milioni/12) e il contributo a fondo perduto spettante pari a 50.000 euro (20% di 250.000).

Contributo minimo

L’ammontare del contributo a fondo perduto è riconosciuto, comunque, ai soggetti che soddisfano i suddetti requisiti, per un importo non inferiore a:

  • 1.000 euro per le persone fisiche;
  • 2.000 euro per i soggetti diversi dalle persone fisiche.

 

Contributo massimo

L’ammontare del contributo a fondo perduto non può essere superiore a 150.000 euro.

Irrilevanza fiscale del contributo

Per espressa previsione normativa, il contributo:

  • non concorre alla formazione del reddito ai fini delle imposte sui redditi e del valore della produzione ai fini IRAP;
  • non rileva ai fini del rapporto di cui agli artt. 61 e 109 co. 5 del TUIR.

Procedura per il riconoscimento del contributo

Al fine di ottenere il contributo a fondo perduto, i soggetti interessati devono presentare, anche tramite intermediari abilitati, un’apposita istanza all’Agenzia delle Entrate, con l’indicazione della sussistenza dei requisiti richiesti.
Le modalità di effettuazione dell’istanza saranno definite con apposito provvedimento.

Modalità di erogazione del contributo

Il contributo a fondo perduto può essere alternativamente:

  • erogato dall’Agenzia delle Entrate mediante accreditamento diretto in conto corrente bancario o postale intestato (o cointestato) al codice fiscale del soggetto richiedente
  • fruito, nella sua totalità, sotto forma di credito d’imposta, da utilizzare esclusivamente in compensazione ai sensi dell’art. 17 del DLgs. 241/97, presentando il modello F24 tramite i servizi telematici resi disponibili dall’Agenzia delle Entrate (a tal fine non si applicano i limiti alle compensazioni di cui all’art. 34 della L. 388/2000, art. 1 co. 53 della L. 244/2007, art. 1 DL 78/2010).

Si rimanda, per quanto compatibili, alle disposizioni sulle modalità di erogazione del contributo, al regime sanzionatorio e alle attività di controllo di cui all’art. 25 co. 9 – 14 del DL 34/2020 convertito.

Quadro temporaneo per gli aiuti di Stato

Il contributo a fondo perduto è erogato nel rispetto dei limiti e delle condizioni previsti dal Quadro temporaneo per le misure di aiuto di Stato (comunicazione della Commissione europea del 19 marzo 2020 C(2020) 1863 final e successive modifiche).

Vuoi maggiori informazioni?

Scrivi a sebastiano.massimino@centocinquanta.it

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