Covid State Aid – self-declaration by 30/06/2022
Against the receipt of support measures, those who have received aid provided for in Sections 3.1 “Aid of limited amounts” and 3.12 “Aid in the form of uncovered fixed cost support” of the Temporary State Aid Framework[1] will have to submit a self-declaration for verification of compliance with the limits.
The self-declaration must be submitted no later than June 30, 2022, by those who have received Covid-19 aid as provided for in Article 1 L.D. 41/2021.
Aid subject to reporting
Aid received from March 1, 2020 to June 30, 2022 must be reported.
Exemptions
Those who have already submitted a substitute declaration (e.g., application for equalization contribution) may be exempt from submission, provided that no further aid has subsequently been received.
In any case, the declaration must be submitted when the beneficiary:
has benefited from IMU aid;
has exceeded the ceilings;
has “allocated” the same measure partly in Section 3.12, being eligible, and partly in Section 3.1.
Single Company
For the purposes of compilation, it is necessary to take into account that the ceilings refer to all aid received according to the definition of a “single” enterprise.
A “single” company is defined as all enterprises, between which there is at least one of the following relationships:
- a company holds a majority of the voting rights of the shareholders or members of another company;
- a company has the right to appoint or dismiss a majority of the members of the administrative, management or supervisory board of another company;
- a company has the right to exercise a dominant influence over another company by virtue of a contract concluded with the latter or by virtue of a clause in the latter’s bylaws;
- a company that is a shareholder or partner of another company controls alone, by virtue of an agreement made with other shareholders or partners of the other enterprise, a majority of the voting rights of the shareholders or partners of the latter company.
The ceilings
The ceilings to be referred to when verifying compliance with the limits, with reference to Section 3.1, appear to be as follows:
| Concession period | Generic companies | Fishing and aquaculture companies | Companies primary production of agricultural |
| 19.3.2020 – 27.1.2021 | 800.000 | 120.000 | 100.000 |
| 28.1.2021 – 31.12.2021 | 1.800.000 | 270.000 | 225.000 |
| 1.1.2022 – 30.6.2022 | 2.300.000 | 345.000 | 290.000 |
The ceilings to be referred to for verification of compliance with the limits, with reference to Section 3.12, appear to be as follows:
| Concession period | Ceilings |
| 19.3.2020 – 27.1.2021 | 3.000.000 |
| 28.1.2021 – 31.12.2021 | 10.000.000 |
| 1.1.2022 – 30.6.2022 | 12.000.000 |
Time limits for repayment
If aid is received in excess of the ceilings, the amounts must be returned by Nov. 30, 2022.
A subsequent resolution of the Revenue Agency will establish the tax codes necessary to rectify the irregularity.
[1] Communication of the European Commission 9.3.2020 No. C (2020) 1863 final.