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FONDO PERDUTO PER DISCOTECHE E ATTIVITÀ CHIUSE PIÙ DI 100 GIORNI NEL 2021

  
 

Con la pubblicazione in Gazzetta Ufficiale del 07/10/2021 sono state emanate le indicazioni per il contributo a fondo perduto previsto dal Decreto Sostegni bis, finanziato dal “Fondo per il sostegno delle attività economiche chiuse”.

Tale fondo, con una dotazione di 140 milioni di € per l’anno 2021, è finalizzato a sostenere le attività economiche per le quali è stata disposta:

– nel periodo intercorrente fra il 01/01/2021 e il 25/07/2021

– la chiusura per un periodo complessivo di almeno 100 giorni.

Una quota di 20 milioni di euro è destinata, in via prioritaria, in favore dei titolari di partita IVA attiva al 23/07/2021, che, a tale data, svolgevano come attività prevalente una di quelle individuate dal codice ATECO 2007 “93.29.10 – Discoteche, sale da ballo night-club e simili”: per  tali soggetti le risorse destinate verranno ripartite in parti uguali rispetto ai richiedenti, con un limite di € 25.000 per beneficiario.

ISTANZA

La richiesta del contributo avverrà con i termini e le modalità definiti da apposito Provvedimento dell’Agenzia Entrate da adottare entro il 6/12/2021 (60 gg dalla pubblicazione del DM attuativo).

Il provvedimento individuerà anche gli elementi da indicare al fine del rispetto delle condizioni e dei limiti del “Quadro Temporaneo degli aiuti di stato”.

Il contributo spettante non sarà tassato nè ai fini delle imposte dirette nè ai fini IRAP.

SOGGETTI INTERESSATI

a) titolari di partita IVA attiva al 23/07/2021 che a tale data avevano quale attività prevalente, chiusa per effetto delle misure di prevenzione, il codice ATECO 2007 “29.10 – Discoteche, sale da ballo night-club e simili”: il contributo spetta ripartendo lo stanziamento (€ 20 milioni) per tutti i richiedenti, nel limite di € 25.000 per beneficiario

b) titolari di partita IVA attiva al 25/05/2021 con attività prevalente ricompresa tra le seguenti (settore dello sport e dello spettacolo), che dichiarino nella richiesta di contributo di essere rimaste chiuse per un periodo complessivo di almeno 100 giorni tra il 1/01/2021 ed il 25/07/2021

Cod. ATECO

Descrizione

47.78.31

Commercio al dettaglio di oggetti d’arte (incluse le gallerie d’arte)

49.39.01

Gestioni di funicolari, ski-lift e seggiovie se non facenti parte dei sistemi di transito urbano o suburbano

56.21.00

Catering per eventi, banqueting

59.14.00

Attività di proiezione cinematografica

79.90.11

Servizi di biglietteria per eventi teatrali, sportivi ed altri eventi ricreativi e d’intrattenimento

82.30.00

Organizzazione di convegni e fiere

85.51.00

Corsi sportivi e ricreativi

85.52.01

Corsi di danza

90.01.01

Attività nel campo della recitazione

90.01.09

Altre rappresentazioni artistiche

90.02.09

Altre attività di supporto alle rappresentazioni artistiche

90.04.00

Gestione di teatri, sale da concerto e altre strutture artistiche

91.02.00

Attività di musei

91.03.00

Gestione di luoghi e monumenti storici e attrazioni simili

92.00.02

Gestione di apparecchi che consentono vincite in denaro funzionanti a moneta o a gettone

92.00.09

Altre attività connesse con le lotterie e le scommesse

93.11.10

Gestione di stadi

93.11.20

Gestione di piscine

93.11.30

Gestione di impianti sportivi polivalenti

93.11.90

Gestione di altri impianti sportivi nca

93.13

Gestione di palestre

93.21

Parchi di divertimento e parchi tematici

93.29.10

Discoteche, sale da ballo night-club e simili

93.29.30

Sale giochi e biliardi

93.29.90

Altre attività di intrattenimento e di divertimento nca

96.04

Servizi dei centri per il benessere fisico

96.09.05

Organizzazione di feste e cerimonie

 

AMMONTARE DEL CONTRIBUTO

Per le attività diverse dalle “Discoteche, sale da ballo night-club e simili”, se rientranti nei codici ATECO sopra indicati, l’ importo spettante varia in base ai ricavi/compensi del periodo d’imposta 2019, così di seguito:

 Contributo

Ricavi / compensi 2019

€   3.000

fino a € 400.000

€   7.500

superiori a € 400.000 e fino a €. 1.000.000

€ 12.000

superiori a € 1.000.000

 

Contributo minimo: in assenza di ricavi/compensi 2019, è riconosciuto il contributo minimo di € 3.000.

Riparametrazione: in caso di insufficienza dei fondi “non prioritari” stanziati, si procederà alla rideterminazione proporzionale del contributo (con garanzia del contributo minimo di € 3.000).

 

Per informazioni:
Ufficio credito ACA
credito@acaweb.it
Elisa Montrucchio 0173 226549

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News Credito alle imprese

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