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DETERMINATE LE PERCENTUALI DEL FONDO PERDUTO “PEREQUATIVO”

 

L’ Agenzia delle Entrate ha definito con Provvedimento del 29/11/2021 il contenuto, le modalità e i termini di presentazione della richiesta del “contributo perequativo”, destinato ai soggetti che hanno dichiarato un peggioramento del risultato d’esercizio relativo all’anno d’imposta 2020 rispetto al 2019.

Ricordiamo che l’accesso al contributo è possibile soltanto ai contribuenti che abbiano presentato la propria dichiarazione dei redditi relativa al periodo d’imposta 2020 entro il termine anticipato del 30 settembre 2021.

Il Ministero dell’Economia Finanze ha fissato nel 30% la percentuale minima del peggioramento del risultato d’esercizio per l’accesso al contributo, la cui determinazione sarà così scaglionata:

– per ricavi 2019 fino ad € 100.000: il 30% del peggioramento tra i risultati dei due anni

– per ricavi 2019 tra 100.000 e 400.000: il 20% del peggioramento

– per ricavi 2019 tra 400.000 e 1.000.000: il 15% del peggioramento

– per ricavi 2019 tra 1.000.000 e 5.000.000: il 10% del peggioramento

– per ricavi 2019 tra 5.000.000 e 10.000.000: il 5% del peggioramento.

Il contributo non spetta se l’ammontare dei contributi COVID-19 già riconosciuti in precedenza dall’Agenzia Entrate è pari o superiore alla differenza dei risultati economici 2020-2019, in quanto in tal caso il contribuente ha già beneficiato in precedenza di ristori sufficienti rispetto a quanto avrebbe diritto.

ESEMPIO

Ipotizziamo un reddito 2020 pari a 40.000, con peggioramento del 50% rispetto al reddito 2019 che era 80.000 euro. Se l’azienda ha percepito contributi COVID per 10.000 euro, la base di calcolo diventa: 40.000 di peggioramento meno 10.000 di contributi = 30.000 euro

Il contributo spettante, ipotizzando ricavi entro i 100.000 euro, sarà 9.000 euro (30.000 x 30%).

TERMINI DI PRESENTAZIONE

Il contributo va richiesto in via telematica entro il 28 dicembre 2021, tramite apposita istanza che dovrà riportare i conteggi necessari per la quantificazione, oltre all’autocertificazione degli Aiuti di Stato ricevuti a fondo perduto o tramite altre agevolazioni.

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

 

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