Tempo di lettura: 6 minuti

Ecco chi sono i beneficiari del contributo a Fondo Perduto del Nuovo Decreto Ristori

Via alla presentazione delle domande per il contributo a fondo perduto Decreto Ristori.

Il Decreto Ristori ed il Decreto Ristori Bis hanno introdotto due nuovi contributi a fondo perduto per le attività che operano nei settori oggetto degli ultimi provvedimenti restrittivi a causa del Covid.

Il contributo a fondo perduto previsto dal Decreto Ristori, ed applicabile su tutto il territorio nazionale, riguarda i titolari di Partita Iva che svolgono come attività principale uno dei codici Ateco individuati nell’allegato 1 del Decreto Ristori.

Nello specifico il decreto fa riferimento agli operatori dei settori economici
interessati dalle misure restrittive contenute nel DPCM del 24 ottobre 2020 ossia:

             Codice ATECO                |       %       |
+===========================================+===============+
|493210 - Trasporto con taxi | 100,00% |
+-------------------------------------------+---------------+
|493220 - Trasporto mediante noleggio di | |
|autovetture da rimessa con conducente | 100,00% |
+-------------------------------------------+---------------+
|493901 - Gestioni di funicolari, ski-lift e| |
|seggiovie se non facenti parte dei sistemi | |
|di transito urbano o sub-urbano | 200,00% |
+-------------------------------------------+---------------+
|522190 - Altre attivita' connesse ai | |
|trasporti terrestri NCA | 100,00% |
+-------------------------------------------+---------------+
|551000 - Alberghi | 150,00% |
+-------------------------------------------+---------------+
|552010 - Villaggi turistici | 150,00% |
+-------------------------------------------+---------------+
|552020 - Ostelli della gioventu' | 150,00% |
+-------------------------------------------+---------------+
|552030 - Rifugi di montagna | 150,00% |
+-------------------------------------------+---------------+
|552040 - Colonie marine e montane | 150,00% |
+-------------------------------------------+---------------+
|552051 - Affittacamere per brevi soggiorni,| |
|case ed appartamenti per vacanze, bed and | |
|breakfast, residence | 150,00% |
+-------------------------------------------+---------------+
|552052 - Attivita' di alloggio connesse | |
|alle aziende agricole | 150,00% |
+-------------------------------------------+---------------+
|553000 - Aree di campeggio e aree | |
|attrezzate per camper e roulotte | 150,00% |
+-------------------------------------------+---------------+
|559020 - Alloggi per studenti e lavoratori | |
|con servizi accessori di tipo alberghiero | 150,00% |
+-------------------------------------------+---------------+
|561011-Ristorazione con somministrazione | 200,00% |
+-------------------------------------------+---------------+
|561012-Attivita' di ristorazione connesse | |
|alle aziende agricole | 200,00% |
+-------------------------------------------+---------------+
|561030-Gelaterie e pasticcerie | 150,00% |
+-------------------------------------------+---------------+
|561041-Gelaterie e pasticcerie ambulanti | 150,00% |
+-------------------------------------------+---------------+
|561042-Ristorazione ambulante | 200,00% |
+-------------------------------------------+---------------+
|561050-Ristorazione su treni e navi | 200,00% |
+-------------------------------------------+---------------+
|562100-Catering per eventi, banqueting | 200,00% |
+-------------------------------------------+---------------+
|563000-Bar e altri esercizi simili senza | |
|cucina | 150,00% |
+-------------------------------------------+---------------+
|591300 - Attivita' di distribuzione | |
|cinematografica, di video e di programmi | |
|televisivi | 200,00% |
+-------------------------------------------+---------------+
|591400-Attivita' di proiezione | |
|cinematografica | 200,00% |
+-------------------------------------------+---------------+
|749094 - Agenzie ed agenti o procuratori | |
|per lo spettacolo e lo sport | 200,00% |
+-------------------------------------------+---------------+
|773994 - Noleggio di strutture ed | |
|attrezzature per manifestazioni e | |
|spettacoli: impianti luce ed audio senza | |
|operatore, palchi, stand ed addobbi | |
|luminosi | 200,00% |
+-------------------------------------------+---------------+
|799011 - Servizi di biglietteria per eventi| |
|teatrali, sportivi ed altri eventi | |
|ricreativi e d'intrattenimento | 200,00% |
+-------------------------------------------+---------------+
|799019 - Altri servizi di prenotazione e | |
|altre attivita' di assistenza turistica non| |
|svolte dalle agenzie di viaggio nca | 200,00% |
+-------------------------------------------+---------------+
|799020 - Attivita' delle guide e degli | |
|accompagnatori turistici | 200,00% |
+-------------------------------------------+---------------+
|823000-Organizzazione di convegni e fiere | 200,00% |
+-------------------------------------------+---------------+
|855209 - Altra formazione culturale | 200,00% |
+-------------------------------------------+---------------+
|900101 - Attivita' nel campo della | |
|recitazione | 200,00% |
+-------------------------------------------+---------------+
|900109 - Altre rappresentazioni artistiche | 200,00% |
+-------------------------------------------+---------------+
|900201 - Noleggio con operatore di | |
|strutture ed attrezzature per | |
|manifestazioni e spettacoli | 200,00% |
+-------------------------------------------+---------------+
|900209 - Altre attivita' di supporto alle | |
|rappresentazioni artistiche | 200,00% |
+-------------------------------------------+---------------+
|900309 - Altre creazioni artistiche e | |
|letterarie | 200,00% |
+-------------------------------------------+---------------+
|900400-Gestione di teatri, sale da concerto| |
|e altre strutture artistiche | 200,00% |
+-------------------------------------------+---------------+
|920009 - Altre attivita' connesse con le | |
|lotterie e le scommesse (comprende le sale | |
|bingo» | 200,00% |
+-------------------------------------------+---------------+
|931110-Gestione di stadi | 200,00% |
+-------------------------------------------+---------------+
|931120-Gestione di piscine | 200,00% |
+-------------------------------------------+---------------+
|931130-Gestione di impianti sportivi | |
|polivalenti | 200,00% |
+-------------------------------------------+---------------+
|931190-Gestione di altri impianti sportivi | |
|nca | 200,00% |
+-------------------------------------------+---------------+
|931200-Attivita' di club sportivi | 200,00% |
+-------------------------------------------+---------------+
|931300-Gestione di palestre | 200,00% |
+-------------------------------------------+---------------+
|931910-Enti e organizzazioni sportive, | |
|promozione di eventi sportivi | 200,00% |
+-------------------------------------------+---------------+
|931999-Altre attivita' sportive nca | 200,00% |
+-------------------------------------------+---------------+
|932100-Parchi di divertimento e parchi | |
|tematici | 200,00% |
+-------------------------------------------+---------------+
|932910-Discoteche, sale da ballo night-club| |
|e simili | 400,00% |
+-------------------------------------------+---------------+
|932930-Sale giochi e biliardi | 200,00% |
+-------------------------------------------+---------------+
|932990-Altre attivita' di intrattenimento e| |
|di divertimento nca | 200,00% |
+-------------------------------------------+---------------+
|949920 - Attivita' di organizzazioni che | |
|perseguono fini culturali, ricreativi e la | |
|coltivazione di hobby | 200,00% |
+-------------------------------------------+---------------+
|949990 - Attivita' di altre organizzazioni | |
|associative nca | 200,00% |
+-------------------------------------------+---------------+
|960410-Servizi di centri per il benessere | |
|fisico (esclusi gli stabilimenti termali» | 200,00% |
+-------------------------------------------+---------------+
|960420-Stabilimenti termali | 200,00% |
+-------------------------------------------+---------------+
|960905 - Organizzazione di feste e | |
|cerimonie | 200,00% |
+-------------------------------------------+---------------+
|493909-Altre attivita' di trasporti | |
|terrestri di passeggeri nca | 100,00% |
+-------------------------------------------+---------------+
|503000-Trasporto di passeggeri per vie | |
|d'acqua interne (inclusi i trasporti | |
|lagunari) | 100,00% |
+-------------------------------------------+---------------+
|619020-Posto telefonico pubblico ed | |
|Internet Point | 50,00% |
+-------------------------------------------+---------------+
|742011-Attivita' di fotoreporter | 100,00% |
+-------------------------------------------+---------------+
|742019-Altre attivita' di riprese | |
|fotografiche | 100,00% |
+-------------------------------------------+---------------+
|855100-Corsi sportivi e ricreativi | 200,00% |
+-------------------------------------------+---------------+
|855201-Corsi di danza | 100,00% |
+-------------------------------------------+---------------+
|920002-Gestione di apparecchi che | |
|consentono vincite in denaro funzionanti a | |
|moneta o a gettone | 100,00% |
+-------------------------------------------+---------------+
|960110-Attivita' delle lavanderie | |
|industriali | 100,00% |
+-------------------------------------------+---------------+
|477835-Commercio al dettaglio di bomboniere| 100,00% |
+-------------------------------------------+---------------+
|522130-Gestione di stazioni per autobus | 100,00% |
+-------------------------------------------+---------------+
|931992-Attivita' delle guide alpine | 200,00% |
+-------------------------------------------+---------------+
|743000-Traduzione e interpretariato | 100,00% |
+-------------------------------------------+---------------+
|561020-Ristorazione senza somministrazione | |
|con preparazione di cibi da asporto | 50,00% |
+-------------------------------------------+---------------+
|910100-Attivita' di biblioteche ed archivi | 200,00% |
+-------------------------------------------+---------------+
|910200-Attivita' di musei | 200,00% |
+-------------------------------------------+---------------+
|910300-Gestione di luoghi e monumenti | |
|storici e attrazioni simili | 200,00% |
+-------------------------------------------+---------------+
|910400-Attivita' degli orti botanici, dei | |
|giardini zoologici e delle riserve naturali| 200,00% |
+-------------------------------------------+---------------+
|205102-Fabbricazione di articoli esplosivi | 100,00% |
+-------------------------------------------+---------------+

SE DESIDERI RICEVERE ULTERIORI INFORMAZIONI NON ESITARE A METTERTI IN CONTATTO CON NOI


Chi sono i beneficiari del contributo a fondo perduto Decreto Ristori?

Sono beneficiari del contributo previsto dal Decreto Ristori i soggetti che posseggono le seguenti caratteristiche:

  1. attività prevalente in uno dei settori individuati nell’allegato 1 del decreto ristori di cui sopra;
  2. partita iva attiva da prima del 25 ottobre 2020 e non averla cessata alla data di emissione del mandato di pagamento o di presentazione dell’istanza;
  3. ammontare del fatturato e dei corrispettivi del mese di aprile 2020 inferiore di almeno i due terzi rispetto all’ammontare del fatturato e dei corrispettivi del mese di aprile 2019 oppure, in alternativa, partita iva aperta a partire dal 1° gennaio 2019.

Quale è l’ammontare del contributo?

Per coloro che sono già risultati beneficiari del contributo a fondo perduto previsto dal Decreto Rilancio, la misura del nuovo contributo a fondo perduto Decreto Ristori è pari al precedente contributo moltiplicato la percentuale stabilita dal decreto, a seconda del codice Ateco di appartenenza.

Per coloro che presentano la domanda per la prima volta, come precisato dalla stessa Agenzia delle entrate, il contributo andrà calcolato in due fasi.

Nella prima fase bisognerà moltiplicare la differenza tra l’ammontare del fatturato del mese di aprile 2020 rispetto al fatturato del mese di aprile 2019 per una delle tre percentuali (20%, 15% o 10%) individuate dal Decreto Rilancio.

Se la differenza risulta essere inferiore, il risultato viene ricondotto comunque all’importo di euro 1.000,00 nel caso di le persone fisiche e ad euro 2.000,00 nel caso di soggetti diversi dalle persone fisiche.

Nella seconda fase bisognerà moltiplicare il risultato ottenuto nella prima fase per la percentuale indicata nel Decreto Ristori a seconda del codice Ateco di appartenenza.

Ulteriore maggiorazione del contributo?

Una terza ed ultima fase è prevista per una ristretta categoria di soggetti, ossia coloro i quali rispettano gli ulteriori due requisiti:

  • avere domicilio fiscale o sede operativa nelle cosiddette zone rosse;
  • svolgere l’attività di gelaterie e pasticcerie, anche ambulanti (codici Ateco 56.10.30 e 56.10.41); oppure bar e altri esercizi simili senza cucina (codice Ateco 56.30.00); oppure alberghi (codice Ateco 55.10.00).

Per tali soggetti la percentuale prevista dal Decreto Ristori è aumentata di un ulteriore 50%.

Quando presentare la domanda per il contributo a fondo perduto Decreto Ristori?

L’istanza potrà essere trasmessa a partire dal 20 novembre 2020 e fino al 15 gennaio 2021.


SE DESIDERI RICEVERE ULTERIORI INFORMAZIONI NON ESITARE A METTERTI IN CONTATTO CON NOI


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