Things
Support fund for marginal municipalities Granting of contributions pursuant to art. 2, paragraph 2, letters a) and c) of the Prime Ministerial Decree - 30 September 2021 Financing for the 2021 year aimed at: A) the opening of commercial, artisanal or professional activities C) transfer of residence and habitual residence
Who is it aimed at?
1. The present object of the Notice is the granting of contributions for the categories of intervention referred to in the art. 2, paragraph 2, of the Prime Ministerial Decree of 09/30/2021 letter a) and c):- Category a) "adaptation of properties belonging to the available assets of the municipality to be granted on free loan for use to natural or legal persons, with public tender, for the opening of commercial, artisanal or professional activities for a period of five years from the date resulting from the declaration of commencement of activity" - Category c) granting of contributions in favor of those who transfer their residence and habitual residence to the municipalities of the internal areas, as a competition for the purchase and renovation costs of properties to be used as the beneficiary's main residence up to a maximum limit of 5,000.00 euros per beneficiary.
What does it predict
The expenses listed below are eligible for contribution: a) Building and plant works, strictly necessary for the adaptation of the premises and external areas of the structure, in order to allow the exercise of commercial, artisanal or professional activities within the same.2. Value added tax (VAT) represents an eligible expense only if actually and definitively borne by the final recipient. In the event that the final recipient operates in a tax regime that allows him to recover VAT on the activities he carries out within the project (regardless of its public or private nature), the costs to which he is responsible must be indicated net of VAT; otherwise, if VAT is not recoverable, costs must be indicated inclusive of VAT. Therefore, recoverable VAT paid is not eligible.
