Contributi Fondo Perduto Imprese e Professionisti
Tempo di lettura: < 1 minuti

Il nuovo Decreto Rilancio prevede contributi a fondo perduto per imprese e professionisti. accreditati direttamente sul conto corrente dall’Agenzia delle Entrate.

Precisiamo immediatamente che si tratta di un beneficio non per tutti saranno esclusi le imprese con ricavi superiori a 5 milioni di euro e saranno esclusi tutti i soggetti la cui attività è stata cessata alla data del 31 marzo 2020, inoltre non beneficeranno di tale contributo alcune categorie che hanno beneficiato di indennità previste dal noto Decreto Cura Italia.


Ai fini della determinazione del contributo bisognerà applicare una percentuale alla differenza tra l’ammontare del fatturato del mese di aprile 2020 e del mese di aprile 2019.


Per accedere a tale beneficio bisogna presentare una istanza a mezzo intermediario (commercialista) entro un determinato arco temporale dall’apertura del canale telematico.


Premettiamo che la normativa non è molto chiara tuttavia molto probabilmente sembra che i percettori delle indennità previste dagli articoli 27, 38, 44 del Decreto Cura Italia (clicca qui per leggerne una sintesi). Paradossalmente un esercente arti e professione iscritto alla gestione separata INPS che ha usufruito dei 600 euro in virtù dell’articolo 27 del Decreto Cura Italia non avrebbe diritto al Contributo a Fondo Perduto invece lo stesso esercente arti e professioni che ha usufruito dei 600 euro (bonus Decreto Cura Italia) in virtù dell’articolo 28 avrebbe diritto al Contributo oggetto del presente articolo.

Le disposizioni di cui sopra cono contenute nel c.d. Decreto Rilancio, prossimo ad arrivare sulle scrivanie del Consiglio dei Ministri.

Per richiedere ulteriori informazioni o approfondimenti non esitare a contattare il nostro studio professionale.


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