Things
The art. 2 paragraph 2 of the decree of the President of the Council of Ministers of 10 August 2023 envisaged as a support measure for newsstands a contribution equal to 50 percent of the expenses incurred in the year 2022, for IMU, TASI, COSAP, TOSAP, TARI, fees rental, electricity supply services, telephone and Internet connection services, purchase or rental of cash registers or telematic registers, purchase or rental of POS devices and other expenses incurred for digital transformation and technological modernization, by the limit of 6 million euros, which constitutes a spending ceiling, in compliance with the current EU "de minimis" regulation. With a subsequent decree of the Head of the Department for Information and Publishing dated 28 November 2023, the methods for using this benefit were defined in article 2. With Circular no. 1 of 20 February 2024, some clarifications and indications are provided for the purposes of accessing the relief provided for by the aforementioned article 2, paragraph 2, of the Prime Ministerial Decree of 10 August 2023.
Who is it aimed at?
The requirements for admission to the benefit are: a) the exercise of the exclusive resale activity of newspapers and magazines, with the indication in the business register of the ATECO classification code 47.62.10, as the primary and/or prevalent activity code; b) not be subjected to voluntary, compulsory administrative or judicial liquidation procedures
What does it predict
The contribution, equal to 50 percent of the expenses incurred in the period 1 January - 31 December 2022, net of VAT where applicable, is recognized with reference to the following expenditure items: • Single municipal tax - IMU; • Tax for indivisible services – TASI; • Fee for the occupation of public land – COSAP; • Tax for the occupation of public land – TOSAP (where established by the administrations that own the areas, as an alternative to COSAP)• CUP (Single Property Fee, replacing COSAP and TOSAP)• Waste tax – TARI; • Expenses for rental fees • Expenses for electricity supply services; • Expenses for telephone and Internet connection services; • Expenses for the purchase or rental of cash registers or electronic registers and POS devices. • Other expenses incurred for digital transformation and technological modernization. Companies that have benefited from the "Newsstand Bonus" for the year 2022 with reference to "digital transformation interventions" and "technological modernization interventions", indicating expenses for the purchase or rental of cash registers, telematic registers or of POS devices and/or expenses for digital transformation and technological modernization, will not be able to include the same expenses in the application. Please note that there is NO limit to the reportable expenditure; the amount entered in this portal under the heading "Maximum Allowed Expenditure" is only indicative of the maximum financial size expected in the reporting.
