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The measure is aimed at mitigating the effects of the economic crisis resulting from the COVID-19 epidemiological emergency, which has severely hit businesses operating in the wedding, entertainment, party and ceremony organization and hotel sectors. -Restaurant-Catering (HO. RE. CA), through the provision of a non-repayable contribution. The criteria and methods for the provision of contributions to companies, in implementation of article 1-ter of the legislative decree of 25 May 2021, n. 73, converted, with amendments, by law 23 July 2021, n. 106 (so-called Sostegni Bis decree), were defined by inter-ministerial decree of 30 December 2021. The financial resources available for the year 2021 are equal to 70,000,000.00 euros, of which: – a share of 40,000,000 euros is intended for the "wedding" sector - a portion equal to 10,000,000.00 euros is intended for the sector, other than "wedding", of entertainment and the organization of parties and ceremonies - a portion equal to 10,000,000 euros, 00 is intended for companies operating in the HO sector. KING. CA - a further quota of 10,000,000.00 is intended, as an additional contribution, only to companies operating in the catering sector that have already submitted an application under the electronic help desk opened by the Revenue Agency from 9 to 23 June, as provided for by the interministerial decree of 29 April 2022. With the interministerial decree of 19 August 2022, published in the Official Journal no. 252 of 27 October 2022, the interministerial decree of 30 December 2021 was amended, placing a new allocation of resources for the year 2022, equal to 40,000,0000.00 euros, in favor of companies operating in additional "difficult" sectors.
Who is it aimed at?
The concessions are granted to companies operating in the "wedding", entertainment, organization of parties and ceremonies and HO sector. KING. CA. and other sectors in difficulty. The following conditions are required to access the 2021 contribution: a. in 2020 they suffered a reduction in turnover of no less than 30% compared to the turnover of 2019. For the purposes of quantifying turnover, the revenues referred to in article 85, paragraph 1, letters a) and b) of the TUIR are relevant, relating to the 2019 and 2020 tax periods. For companies established during the year 2019, the reduction in turnover, to the same extent of 30%, is related to the period of activity of 2019 starting from the date of establishment and registration in the register of the companies, taking into consideration the turnover recorded in the aforementioned period and the turnover recorded in the corresponding period of 2020, as specified in the provision referred to in article 6, paragraph 3; b. recorded, in the 2020 tax period, a worsening of the economic result for the year equal to or greater than 30%. For access to the 2022 contribution, additional "difficult" sectors have been identified, referring to specific codes of the ATECO 2007 classification of economic activities: - 56.10 - Restaurants and mobile catering activities; – 56.21 – Provision of prepared meals (event catering); – 56.30 – Bars and other similar establishments without kitchens; – 93.11.2 – Management of swimming pools; – 96.09.05 – Organization of parties and ceremonies. To access the 2022 contribution, companies must have suffered a reduction in revenues of no less than 40% in 2021 compared to 2019 revenues. For companies established in 2020, instead of revenues, the reduction must refer to the average monthly amount of turnover and fees for the months of 2020 following the opening of the VAT number compared to the average monthly amount of turnover and fees for 2021.
What does it predict
The benefits are granted in the form of a non-repayable contribution, pursuant to and in compliance with the limits and conditions set out in Section 3.1 of the Temporary Framework for COVID-19 aid or, after the period of validity of the same, pursuant to and in compliance with the de minimis regulation. For the 2021 contribution, the resources are divided among the companies that meet the requirements according to the following methods: a. 70% of each allocation is equally divided among all eligible instant businesses b. 20% percent of each assignment is divided, in addition to the assignment referred to in letter a), among all eligible instant companies that have a revenue amount exceeding €100,000.00 c. the remaining 10% of each assignment is divided, in addition to the assignments referred to in letters a) and b), among all eligible companies that have a revenue amount exceeding €300,000.00. For the 2022 contribution, the resources are divided among the companies that meet the requirements according to the following methods: a. 70% of each allocation is equally divided among all eligible instant businesses b. 20% percent of each assignment is divided, in addition to the assignment referred to in letter a), among all eligible instant companies that have a revenue amount exceeding €400,000.00 c. the remaining 10% of each assignment is divided, in addition to the assignments referred to in letters a) and b), among all the eligible companies that have a revenue amount exceeding 1 million euros.
