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by Tiziana Di Giovannandrea 06 June 2020 The rental bonus arrives and is immediately operational. The measure, especially designed for bars, restaurants and hotels, generally concerns non-residential buildings intended for industrial, commercial, craft or agricultural activities. Among the beneficiaries also third sector entities and religious entities.  

The Economy Minister,  Roberto Gualtieri, on Twitter writes: "From today the rental bonus provided for by the Relaunch decree is operational. Companies, traders, farmers, non-profit organizations thanks to the tax code and the Revenue Agency explanatory circular will be able to use the credit tax for 60% of the rent. Aid for restart ". 

Revenue Agency clarifications
With a special circular, the Revenue Agency explains how the rental bonus works and who can use it, clarifying through Circular number 14 / e of 6 June 2020 .

The rental bonus allows companies and professionals to "convert" part of the rent paid in the months of March, April and May into a tax credit that can be spent during the tax return or to offset other tax debts.

It concerns all those who carry out business, art or profession activities, with revenues or fees not exceeding 5 million recorded in 2019. If it is a hotel or agritourism activity, the bonus on rental fees can be requested regardless of revenues recorded in the previous year.

In order to take advantage of the rental bonus, you must have a fundamental requirement: the revenues of your business must have fallen by at least 50% during the months of March, April and May 2020 due to the economic emergency triggered by Coronavirus.

The resulting credit can be immediately used to offset through the F24 form, using the tax code "6920" , or the tax credit can be transferred.