Things
It is aimed at granting aid in the form of a non-repayable contribution to companies that mainly carry out retail trade activities. It has a financial allocation of 200 million euros for the year 2022. Objectives: - contain the negative effects resulting from the Covid emergency - provide specific support measures for those most affected.
Who is it aimed at?
Companies that mainly carry out retail trade activities identified by the ATECO 2007 codes indicated, with a 2019 revenue amount not exceeding 2 million euros and which have suffered a reduction in turnover in 2021 of no less than 30% compared to 2019.
What does it predict
Non-repayable contribution with an amount obtained by applying a percentage of 40, 50 and 60% to the difference between the average monthly amount of revenues for the 2021 tax period and the average monthly amount of the same revenues in the 2019 tax period. In detail:• 60% for subjects with revenues not exceeding 400,000 in the 2019 tax period;• 50% for subjects with revenues exceeding 400,000 euros and up to 1,000,000 euros in the 2019 tax period;• 40 % for subjects with revenues exceeding 1,000,000 euros and up to 2,000,000 euros in the 2019 tax period. With directorial decree of 24 June 2022, the list of subjects admitted to the benefits provided for in article 2 of the decree-law of 27 January 2022, n. 4 and subsequent amendments and additions.