IMU bonus, application from 28 September 2022 for tourism companies

IMU bonus, the application form for the tourism sector companies benefiting from the tax credit arrives. In the provision of the Revenue Agency of 16 September 2022, the rules for self-declaration on compliance with the limits on state aid, to be submitted from 28 September and by the deadline of 28 February 2023.

IMU bonusready the rules for access to the tax credit recognized to companies in the sector tourism.

With the measure published byRevenue Agency September 16, 2022 are defined rules and methods of presentation of the request for the use of the bonus, equal to 50 percent of the second IMU installment paid in 2021.

In particular, the provision defines method, deadline and content of the self-declaration to be submitted to ascertain the possession of the requirements and compliance with the limits on state aida prerequisite for benefiting from the tax credit.

The counter for requests for access to the IMU bonus for tourism businesses will open on September 28, 2022 and there will be time until the deadline of February 28, 2023 for sending.

IMU bonus, application from 28 September 2022 for tourism companies

They can access the IMU bonus the tourist accommodation companiesincluding agritourisms, companies that manage open-air accommodation facilities and companies in the trade fair, congress, spa complexes and theme parks.

This is the audience of beneficiaries identified byarticle 22 of the Law Decree n. 21/2022with which the tax credit of 50 percent of the second IMU installment paid in 2021.

The measure published by the Revenue Agency on 16 September 2022 opens the doors of the facility, providing the operating instructions for use in relation to properties of cadastral category D \ 2 where the accommodation business is managed.

To benefit from the tax credit, the owners of the businesses must also be the managers of the activities carried out

A condition for accessing the IMU bonus is to have suffered a reduction in turnover or fees of at least 50 percent in the second quarter of 2021 compared to the same period of 2019 and, in addition, to respect limits and conditions regarding state aid provided by the “Temporary Framework“.

The self-declaration form published by the Revenue Agency can be sent starting from September 28thand there will be time until the deadline of February 28, 2023.

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Revenue Agency – provision of 16 September 2022
Tax credit for the IMU in favor of the tourism sector referred to in article 22 of the decree-law of 21 March 2022, n. 21. Definition of the methods, terms of submission and content of the self-declaration certifying the possession of the requirements and compliance with the conditions and limits set out in Sections 3.1 “Aid of limited amount” and 3.12 “Aid in the form of support at fixed costs not covered “of the European Commission Communication of 19 March 2020 C (2020) 1863 final” Temporary framework for state aid measures to support the economy in the current emergency of COVID-19 “, and subsequent amendments, which operators economic are required to submit to qualify for the tax credit
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IMU Bonus – Application Template
Download the form for the self-declaration certifying the possession of the requirements and compliance with the limits on state aid
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IMU bonus instructions
Download the instructions published by the Revenue Agency
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IMU bonus – technical specifications
Download the technical specifications for sending the form to the Revenue Agency

IMU bonus, times and deadlines for the use of the tax credit: compensation after the acknowledgment receipt

The provision of the Revenue Agency of 16 September 2022 also defines the times for the use of the tax credit.

The possibility of submitting the self-declaration on state aid will therefore start from 28 September. The sending can be made directly by the taxpayer or through an authorized intermediary, by deadline of February 28th next year.

Within 5 days of sending, the Revenue Agency will issue a first receipt for taking charge or rejection.

In the case of taking charge, within 10 days from the sending the second receipt will be issued, the one communicating the recognition (i.e. failure to recognize) the IMU bonus.

This is the step that if successful, allows you to use the tax credit equal to 50 percent of the second IMU 2021 installment to be offset by means of the F24 form, to be submitted exclusively through the electronic services of the Revenue Agency indicating the tax code that will be established with subsequent resolution.

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IMU bonus, application from 28 September 2022 for tourism companies


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