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RESTITUZIONE CONTRIBUTO A FONDO PERDUTO: NESSUNA SANZIONE SE VI ERANO DUBBI APPLICATIVI

 

Con la recente risposta n. 581 dell’8/09/2021, l’Agenzia delle Entrate ha chiarito che:

• il contribuente che ha presentato correttamente la richiesta del contributo a fondo perduto previsto dal decreto “Sostegni”

• in caso di restituzione spontanea della somma perché non spettante

• non dovrà versare alcuna sanzione se solo dopo l’erogazione della sovvenzione sono stati forniti chiarimenti sull’applicazione della norma contrastanti con il comportamento adottato del richiedente. 

Relativamente all’applicazione di sanzioni in caso di restituzione del contributo a fondo perduto, la circolare richiama lo Statuto del contribuente, secondo il quale le sanzioni non sono dovute in presenza di obiettive condizioni di incertezza sull’applicazione della norma.

In tal caso il contributo andrà restituito tempestivamente tramite F24, senza possibilità di compensazione, utilizzando i codici tributo e le modalità indicati dall’Agenzia. 

Per ulteriori informazioni

UFFICIO FISCALE

Tel. 0173/226611

e-mail fiscale@acaweb.it

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