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CONTRIBUTO A FONDO PERDUTO PER WEDDING, INTRATTENIMENTO E HO.RE.CA.


DOMANDE ENTRO IL 23 GIUGNO

L’Agenzia delle Entrate ha definito le modalità di presentazione della domanda per il riconoscimento del contributo a fondo perduto per i settori del wedding (tra cui, ad esempio, alberghi, fotografi, autonoleggio, abbigliamento, pasticceria, fiori, barbieri e parrucchiere, istituti di bellezza, agenzie matrimoniali), organizzazione di feste e cerimonie (ad es. noleggio strutture, biglietterie, teatri, discoteche), hotel, ristoranti, bar e catering (HO.RE.CA), previsto dal DL Sostegni-bis.  

BENEFICIARI

Possono presentare domanda le imprese con uno dei codici ATECO prevalente previsti (vedasi allegato) e che nel 2020 hanno subito una riduzione almeno del 30% dei ricavi e del risultato d’esercizio rispetto al 2019.  

Per i soggetti costituiti nel 2019 il confronto dovrà essere effettuato sul fatturato tra il periodo di operatività di tale anno e lo stesso periodo del 2020.  

Per il settore Wedding, l’ammontare dei ricavi del periodo 2019 deve essere stato generato per almeno il 30% da prodotti/servizi inerenti a matrimoni, feste e cerimonie.

MODALITÀ DI PRESENTAZIONE

Le domande possono essere inviate entro il 23 giugno 2022, per via telematica nell’area riservata del portale “Fatture e Corrispettivi” del sito internet dell’Agenzia delle Entrate.  

Il richiedente può inviare la domanda in proprio oppure delegando un soggetto intermediario autorizzato.  

AMMONTARE DEL CONTRIBUTO 

Sulla base delle istanze validamente presentate, l’Agenzia delle Entrate procederà a ripartire le risorse finanziarie stabilite per ciascun settore.  

Sono stati stanziati: 

– 40 milioni di euro per il settore del wedding,  

– 10 milioni di euro per il settore dell’intrattenimento e dell’organizzazione di feste e cerimonie, diverso dal wedding,  

– 10 milioni di euro per il settore dell’HO.RE.CA.  

Le risorse verranno così ripartite: 

– Il 70% delle risorse assegnate a ciascun settore, verrà diviso in egual misura tra tutti i soggetti che avranno validamente presentato l’istanza.  

– Il 20% verrà ripartito tra i beneficiari che avranno presentato un ammontare dei ricavi 2019 superiore a 100.000 euro, 

– il restante 10% di ciascuna assegnazione si aggiungerà per le imprese con ammontare di ricavi superiori a 300 mila euro.  

L’importo riconosciuto sarà accreditato direttamente sul conto corrente del beneficiario.  

Di seguito l’elenco dei codici ATECO ammessi al beneficio: 

LE ATTIVITÀ (PREVALENTI) CHE DANNO ACCESSO AL CONTRIBUTO  

TABELLA A – Codice ATECO – SETTORE “WEDDING”  

10.71.20 Produzione di pasticceria fresca  

10.82.00 Produzione di cacao, cioccolato, caramelle e confetterie  

14.13.20 Sartoria e confezione su misura di abbigliamento esterno  

18.14.00 Legatoria e servizi connessi  

32.99.90 Fabbricazione di altri articoli NCA  

47.24.20 Commercio al dettaglio di torte, dolciumi, confetteria  

47.71.10 Commercio al dettaglio di confezioni per adulti  

47.76.10 Commercio al dettaglio di fiori e piante  

47.78.35 Commercio al dettaglio di bomboniere  

49.32.20 Trasporto mediante noleggio di autovetture da rimessa con conducente  

55.10.00 Alberghi  

56.10.11 Ristorazione con somministrazione  

56.10.12 Attività di ristorazione connesse alle aziende agricole  

56.21.00 Catering per eventi, banqueting  

74.20.11 Fotoreporter  

74.20.19 Altre attività di riprese fotografiche  

74.20.20 Laboratori fotografici per lo sviluppo e la stampa  

93.29.90 Altre attività di intrattenimento e di divertimento NCA  

96.02.01 Servizi dei saloni di barbiere e parrucchiere  

96.02.02 Servizi degli istituti di bellezza  

96.09.03 Agenzie matrimoniali e di incontro  

96.09.05 Organizzazione di feste e cerimonie  

TABELLA B – Codice ATECO- SETTORE intrattenimento e organizzazione di feste e cerimonie  

77.39.94 Noleggio strutture e attrezzature per manifestazioni e spettacoli  

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

90.01.01 Attività nel campo della recitazione  

90.01.09 Altre rappresentazioni artistiche  

90.02.01 Noleggio con operatore di strutture e attrezzature  

90.02.01 Noleggio con operatore di strutture ed attrezzature per manifestazioni e spettacoli  

90.02.02 Attività nel campo della regia  

90.02.09 Altre attività di supporto alle rappresentazioni artistiche  

90.04.00 Gestione di teatri, sale da concerto e altre strutture artistiche  

93.21.00 Parchi di divertimento e parchi tematici  

93.29.10 Discoteche, sale da ballo, night club e simili  

93.29.90 Altre attività di intrattenimento e di divertimento NCA  

96.09.05 Organizzazione feste e cerimonie  

TABELLA C – Codice ATECO – SETTORE HO.RE.CA.  

55.10 Hotellerie  

56.10 Restaurant  

56.21 Catering  

56.30 Bar caffè 

Scarica l’allegato: SCARICA I CODICI ATECO

Per ulteriori informazioni:
UFFICIO FISCALE
Tel. 0173/226611
e-mail fiscale@acaweb.it

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