Tempo di lettura: 3 minuti

DECRETO RISTORI-TER: sussidi imprese e famiglie

Nuove misure finanziarie urgenti connesse all’emergenza epidemiologica da Covid-19

Il nuovo provvedimento a sostegno dell’economia, denominato “Decreto Ristori-ter” (decreto-legge 23 novembre 2020, n. 154), introduce ulteriori misure di sostegno a favore di diversi soggetti che maggiormente hanno avuto e stanno avendo situazioni di difficoltà a causa dell’attuale situazione pandemica, con un nuovo stanziamento di risorse e diverse novità anche da un punto di vista della finanza pubblica.

Rifinanziamento delle misure di sostegno alle imprese colpite dall’emergenza epidemiologica da COVID-19

Il Fondo di dotazione, già previsto all’articolo 8, comma 2, del decreto-legge 9 novembre 2020, n. 149, è incrementato di 1.450 milioni di euro per l’anno 2020 e di 220,1 milioni di euro per l’anno 2021, anche in conseguenza dell’ordinanza del Ministero della salute del 10 novembre 2020. Oltre a ciò, è stato anche integrato l’allegato 2 del precedente Decreto Ristori-bis, con la possibilità di prevedere un contributo a fondo perduto del 200% anche per le attività destinate al commercio al dettaglio di calzature ed accessori, sempre nei limiti delle risorse disponibili sul Fondo di dotazione menzionato.

Misure urgenti di solidarietà alimentare

Al fine di consentire ai Comuni l’adozione di misure urgenti di solidarietà alimentare, è istituito nello stato di previsione del Ministero dell’Interno un fondo di 400 milioni di euro nel 2020, da erogare a ciascun Comune, entro sette giorni dall’entrata in vigore del presente decreto, ovvero dal 24 novembre 2020. Le variazioni di bilancio riguardanti l’utilizzo delle risorse trasferite dal Bilancio dello Stato connesse all’emergenza Covid-19 possono essere deliberate dagli Enti Locali fino al 31 dicembre 2020, con delibera della Giunta.

Acquisto e distribuzione dei farmaci per la cura dei pazienti con Covid-19

Al fine di procedere all’acquisto e alla distribuzione sul territorio nazionale dei farmaci per la cura dei pazienti con COVID-19, il Fondo per le emergenze nazionali è incrementato di 100 milioni di euro per l’anno 2020 da destinare agli interventi di competenza del Commissario straordinario di cui all’articolo 122 del decreto-legge 17 marzo 2020, n. 18, convertito, con modificazioni, dalla legge 24 aprile 2020, n. 27, e da trasferire sull’apposita contabilità speciale intestata al medesimo Commissario.

Disposizioni finanziarie e relativa attuazione

Agli oneri pari a 1.950 milioni di euro per l’anno 2020, 220,1 milioni di euro per l’anno 2021 e 2 milioni di euro per l’anno 2025 che aumentano, ai fini della compensazione degli effetti in termini di indebitamento netto e fabbisogno, in 295,4 milioni di euro per l’anno 2021, si provvede:
a) quanto a 50 milioni di euro per l’anno 2020, mediante utilizzo delle risorse rivenienti dall’abrogazione della disposizione di cui al comma 1;
b) quanto a 1.240 milioni di euro per l’anno 2020, mediante corrispondente riduzione delle autorizzazioni di spesa di cui all’articolo 19, comma 9, del decreto-legge 17 marzo 2020, n. 18, convertito con modificazioni dalla legge 24 aprile 2020, n. 27 e di cui all’articolo 1, comma 11, del decreto-legge 14 agosto 2020, n. 104, convertito, con modificazioni, dalla legge 13 ottobre 2020, n. 126;
c) quanto a 2 milioni di euro per l’anno 2025, mediante corrispondente riduzione dell’autorizzazione di spesa di cui all’articolo 1, comma 256, della legge 30 dicembre 2018, n. 145;
d) quanto a 500 milioni di euro per l’anno 2020, mediante corrispondente utilizzo del fondo speciale per la reiscrizione dei residui passivi perenti della spesa di parte corrente di cui all’articolo 27, comma 1, della legge 31 dicembre 2009, n. 196;
e) quanto a 100 milioni di euro per l’anno 2020, mediante corrispondente utilizzo del fondo speciale per la reiscrizione dei residui passivi perenti della spesa in conto capitale di cui all’articolo 27, comma 1, della legge 31 dicembre 2019, n. 196;
f) quanto a 60 milioni di euro per l’anno 2020, mediante corrispondente riduzione del fondo di cui all’articolo 115, comma 1, del decreto-legge 19 maggio 2020, n. 34, convertito, con modificazioni, dalla legge 17 luglio 2020, n. 77;
g) quanto a 75,3 milioni di euro per l’anno 2021, mediante corrispondente riduzione del Fondo per la compensazione degli effetti finanziari non previsti a legislazione vigente conseguenti all’attualizzazione di contributi pluriennali, di cui all’articolo 6, comma 2, del decreto-legge 7 ottobre 2008, n. 154, convertito, con modificazioni, dalla legge 4 dicembre 2008, n. 189;
h) quanto a 220,1 milioni di euro per l’anno 2021, mediante utilizzo delle maggiori entrate e delle minori spese derivanti dagli effetti dell’articolo 1 del decreto oggetto di trattazione.
Ai fini dell’immediata attuazione delle disposizioni recate dal presente decreto, il Ministro dell’Economia e delle Finanze è autorizzato ad apportare, con propri decreti, le occorrenti variazioni di bilancio, anche nel conto dei residui. Il Ministero dell’Economia e delle Finanze, ove necessario, può disporre il ricorso ad anticipazioni di tesoreria, la cui regolarizzazione è effettuata con l’emissione di ordini di pagamento sui pertinenti capitoli di spesa.


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