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by Tiziana Di Giovannandrea

29 November 2021 It is possible to request non-repayable contributions from owners of discos, dance halls and other activities, such as cinemas, theaters, gyms and swimming pools that have remained closed due to the restrictions introduced to combat the Covid pandemic -19. This is the so-called "equalization" contribution provided for by the 'Sostegni bis' decree.  



In fact, the director of the Revenue Agency, Ernesto Maria Ruffini, signed the provision that defines the information content, the methods and terms for submitting the application for recognition of the benefit.



The Revenue Agency gave the news, explaining: "The model has been approved and the terms for submitting applications have been established with a provision signed by the director of the Revenue Agency, Ernesto Maria Ruffini, which gives operational implementation to the Mise decree, signed by the Minister Giancarlo Giorgetti and the Minister of Economy and Finance, Daniele Franco ".



Applications can be submitted electronically to the Revenue Agency starting as early as November 29 and 

until December 28, 2021

.



There are two types of contribution


The

first

contribution, up to

25 thousand euros

, concerns discos, dance halls, night-clubs and the like which were closed on 23 July 2021 (with a VAT number activated on a previous date) due to the containment provisions of the Covid-19 epidemic. Each beneficiary will be entitled to a contribution of the same amount which will be calculated on the basis of the number of applicants, up to a maximum of 25,000 euros per recipient. 



The

second

contribution is due to varying degrees from

3,000 to 12,000 euros

 and it depends on the level of income of the applicant, the availability of resources and the total amount of eligible applications. However, the ceiling is 12 thousand euros. The grant is intended for all operational activities in various sectors from leisure to well-being, from sports to entertainment. By way of example, these are the management of cinemas, museums, swimming pools, gyms, amusement parks, the organization of parties and ceremonies that are closed for at least 100 days between 1 January and 25 July 2021 and that on 26 May 2021 mainly carried out the activity, with a VAT number activated on a previous date. 



The recognized contributions will be credited directly to the current account of the beneficiary indicated in the application or by acknowledgment of a tax credit. Before carrying out the accreditation, the Revenue Agency will carry out a series of checks on the data present in the application and those in the Tax Registry, in order to identify any anomalies and inconsistencies that could cause the request to be rejected. After which the disbursement of the contribution will be carried out - based on the choice of the applicant - by acknowledging the tax credit or crediting the current account indicated in the application, in the name of the tax code of the subject, natural person or person other than the natural person who requested the contribution.



How do you submit the model


The application must be sent, also by an intermediary delegated to consult the tax drawer or with a specific proxy, using the telematic channels of the Revenue Agency.

In the event of an error

, again by 28 December, it will be possible to submit a new replacement application or a waiver of the previously requested contribution.

The support due will be credited directly to the current account of the beneficiary indicated in the application.



Also available online on the Agency's website, www.agenziaentrate.gov.it, is the new guide which, even with specific calculation examples, helps to orientate oneself among the instructions and rules to follow for the use of the "equalization" contribution.