Decree law 149/2020: non-refundable contribution
Decree Law 149/2020, which supplements and amends Decree Law 137/2020, provides for a new measure to support businesses in the form of a non-repayable contribution.
The contribution is due to those who have an active VAT number on 25 October 2020 and who declare that they carry out as their main activity one of those referred to the ATECO codes listed in Annex 1 of Decree Law 149/2020.
In order to receive the contribution, potential beneficiaries must demonstrate that they have achieved an amount of turnover and fees for the month of April 2020 that is less than 2/3 of the amount of those for the month of April 2019, referring to the date on which the sale of goods or provision of services was carried out.
However, persons covered by the benefit who have activated the VAT number from 1 January 2019 may access the contribution even in the absence of this requirement.
The contribution will be paid automatically to those who have already benefited from the contribution referred to in art. 25 of Decree Law 34/2020, while those who have not completed the request for the “old” contribution will have to submit a specific application.
The percentages applied for the calculation of the amount disbursed are announced in Annex 1 of Decree Law 149/2020 and refer to specific “ATECO” codes and it has been specified that the amount of the contribution disbursed cannot in any case exceed 150,000 euros.
For ice-cream parlours and pastry shops (including itinerant shops), bars and other similar businesses without a kitchen and hotels, the percentage in Annex 1 is increased by a further 50% if they have their fiscal domicile or operational headquarters in the “red” and “orange” zones as per articles 2 and 3 of the Prime Ministerial Decree of 3 November 2020.
For persons who have activated the VAT number since 1 January 2019, and therefore do not have to prove the reduction in turnover, the amount of the contribution is calculated on 1,000 euros for individuals and 2,000 euros for other subjects, always referring to the percentages provided in Annex 1.