Tempo di lettura: 4 minuti

Ulteriori misure urgenti in materia di tutela della salute, sostegno ai lavoratori e alle imprese e giustizia, connesse all’emergenza epidemiologica da COVID-19.

Il Consiglio dei Ministri, su proposta del Presidente Giuseppe Conte e del Ministro dell’Economia e delle Finanze Roberto Gualtieri, ha approvato un decreto-legge che introduce ulteriori misure urgenti per fronteggiare le conseguenze dell’epidemia da COVID-19.

Il testo interviene con un ulteriore stanziamento di risorse, destinato al ristoro delle attività economiche interessate, direttamente o indirettamente, dalle restrizioni disposte a tutela della salute, al sostegno dei lavoratori in esse impiegati, nonché con ulteriori misure connesse all’emergenza in corso.

ECCO DI SEGUITO RIPORTATE LE PRINCIPALI MISURE ADOTTATE DAL NUOVO DECRETO: “RISTORI BIS”

CONTRIBUTO A FONDO PERDUTO

È previsto un ampliamento delle categorie di attività beneficiarie del contributo a fondo perduto previsto dal decreto-legge 28 ottobre 2020, n. 137 (cd. “Ristori”). Per alcuni operatori già beneficiari del contributo che registrano ulteriori restrizioni delle loro attività alla luce delle nuove misure restrittive nelle zone arancioni e rosse, il contributo è aumentato di un ulteriore 50%.

È previsto un nuovo contributo a fondo perduto per specifiche imprese che operano nelle Regioni caratterizzate da uno scenario di elevata o massima gravità. Il contributo sarà erogato seguendo la stessa procedura già utilizzata dall’Agenzia delle entrate in relazione ai contributi previsti dal decreto “Rilancio” (decreto-legge 19 maggio 2020, n. 34) e per quelli introdotti con il precedente decreto “Ristori”. L’importo del beneficio varierà in funzione del settore di attività dell’esercizio.



ISTITUZIONE DI UN FONDO PER NUOVI CONTRIBUTI

Viene istituito un fondo per compensare le attività delle Regioni che potrebbero essere interessate da future misure restrittive, per erogare futuri contributi in modo automatico.

CONTRIBUTI PER LE ATTIVITA’ CON SEDE NEI CENTRI COMMERCIALI

È prevista la costituzione di un fondo per ristorare con un contributo a fondo perduto le perdite subite dalle attività economiche che hanno sede nei centri commerciali e per le industrie alimentari.

CREDITO DI IMPOSTA SUGLI AFFITTI COMMERCIALI

Per le imprese che svolgono le attività che danno titolo al riconoscimento del nuovo contributo a fondo perduto e operano nelle aree caratterizzate da uno scenario di massima gravità e da un livello di rischio alto individuate ai sensi del DPCM 3 novembre 2020, viene esteso quanto previsto dal primo decreto Ristori, prevedendo un credito d’imposta cedibile al proprietario dell’immobile locato pari al 60% dell’affitto per ciascuno dei mesi di ottobre, novembre e dicembre.

SOSPENSIONE DEI VERSAMENTI

Per i soggetti che esercitano attività economiche sospese, è prevista la sospensione delle ritenute alla fonte e dei pagamenti IVA per il mese di novembre.

CANCELLAZIONE DELLA SECONDA RATA DELL’IMU

È prevista la cancellazione della seconda rata dell’IMU per le imprese che svolgono attività che danno titolo al riconoscimento del nuovo contributo a fondo perduto e operano nelle Regioni caratterizzate da uno scenario di massima gravità e da un livello di rischio alto individuate ai sensi dal DPCM menzionato sopra, a condizione che i relativi proprietari siano anche gestori delle attività.

SOSPENSIONE DEI CONTRIBUTI PREVIDNZIALI

Per le attività previste dal decreto-legge Ristori che operano nelle zone gialle vengono sospesi i contributi previdenziali e assistenziali per il mese di novembre. Per quelle delle zone arancioni e rosse la sospensione è riconosciuta per i mesi di novembre e dicembre.

RINVIO DEL SECONDO ACCONTO IRES E IRAP PER I SOGGETTI A CUI SI APPLICANO GLI ISA

Nei confronti dei soggetti che esercitano attività economiche per le quali sono stati approvati gli indici sintetici di affidabilità fiscale e che operano nelle aree del territorio nazionale caratterizzate da uno scenario di massima gravità e da un livello di rischio alto, viene disposta la proroga al 30 aprile 2021 del pagamento della seconda o unica rata dell’acconto di Ires e Irap.


DESIDERI METTERTI IN CONTATTO CON NOI?


BONUS BABY SITTER E CONGEDO STRAORDINARIO

Nelle regioni rosse nelle quali è prevista la sospensione delle attività scolastiche nelle seconde e terze classi delle scuole secondarie di primo grado viene previsto un bonus baby sitter da € 1.000,00 e, nel caso in cui la prestazione di lavoro non possa essere resa in modalità agile, il congedo straordinario con il riconoscimento di un’indennità pari al 50% della retribuzione mensile per i genitori lavoratori dipendenti.

SOSTEGNO AL TERZO SETTORE

Con un fondo straordinario viene previsto un sostegno in favore dei soggetti attivi nel terzo settore, organizzazioni di volontariato, associazione di promozione sociale e organizzazioni non lucrative di utilità sociale, che non rientrano fra i beneficiari del contributo a fondo perduto.

SOSTEGNO ALLA FILIERA AGRICOLA, PESCA E ACQUACOLTURA

È prevista la totale decontribuzione anche per il mese di dicembre per le imprese interessate dal primo decreto Ristori, attive nei settori della filiera agricola, della pesca e dell’acquacoltura.

POTENZIAMENTO DEL SISTEMA SANITARIO

Viene previsto l’arruolamento a tempo determinato di 100 fra medici e infermieri militari e la conferma fino al 31 dicembre di 300 fra medici e infermieri a potenziamento dell’INAIL.

GIUSTIZIA

Sono previste misure urgenti per la decisione dei giudizi penali di appello e per la sospensione dei termini utili ai fini del computo della prescrizione, nonché dei termini di custodia cautelare nei procedimenti penali nel periodo dell’emergenza epidemiologica.

TRASPORTO PUBBLICO LOCALE

La dotazione del fondo per il trasporto pubblico locale è incrementata di € 300.000.000,00 per il 2021, 100 dei quali possono essere utilizzati anche per servizi aggiuntivi destinati anche agli studenti.

PUBBLICAZIONE DEI RISULTATI EPIDEMIOLOGICI

Sono rafforzati gli obblighi di pubblicità e trasparenza in relazione al monitoraggio e all’elaborazione dei dati epidemiologici rilevanti per la classificazione delle aree del paese destinatarie delle varie misure di contenimento, già individuate, fra quelle previste dalla normativa primaria, con decreto del Presidente del Consiglio dei ministri del 3 novembre 2020.

A CURA DEL DOTT. LORENZO COLICCHIO PER COMMERCIALISTA-CONSULENTE.IT


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