Refreshment decree and refreshment decree bis: how do they work? – Italian Cuisine

Refreshment decree and refreshment decree bis: how do they work?


With the second lockdown, the government has provided new aid to the businesses most affected by the restrictions such as restaurants and bars. Here's what they provide and how to access the contributions

First the curfew at 11pm, then the opening only for lunch or in any case until 6pm, then only delivery and take away: Dpcm of this second lockdown they have followed one another each time with increasingly stringent limitations for restaurants, bars, pastry shops, ice cream parlors, in order to contain the spread of coronavirus. To support the most penalized categories (that of restaurateurs, but not only), the Government has however foreseen new aids, formalized with the Refreshments Decree and with the Refreshments Decree bis. This second expands the audience of beneficiaries of the contributions of the first decree, for a total of 2.8 billion euros in disbursements.

Money on the account: who receives them automatically and who has to apply

It is about non-repayable contributions that are paid out directly to the current account of the applicant from the Revenue Agency. This new compensation will be automatic for those who had already received the contribution of Relaunch Decree of last April (payment in this case should take place by mid / late November), while the activities that request it for the first time, the activities that were not included in the first decrees or, again, the activities that had been rejected first question for a mistake, they will have to send the electronic application to the Revenue Agency and will receive the contribution, according to the government's objective, by the end of the year. The contribution limit depends on the sectors with a maximum limit of 150 thousand euros.

The Refreshments Decree

The Refreshments Law Decree published in the Official Gazette on 28 October provides:

– non-repayable indemnities with direct transfers to the current account, from 100% to 200% than the amount already disbursed in April with the Relaunch Decree. For some specific sectors, such as discos and dance halls, up to 400%;
– tax credit transferable at 60% for commercial rentals of the three months of October, November and December;
– cancellation of the IMU installment of December for owners and managers;
– suspension of the payment of social security contributions in favor of restricted sectors;
-more 6 weeks of layoffs, to be used between November 16, 2020 and January 31, 2021, which accompany the blocking of layoffs;
-supports to seasonal workers and to the tourism, agriculture and sport sectors;
-400 million euros for support forexports and at international fairs.

The Refreshments Decree bis

The Law Decree Refreshments bis was published in the Official Gazette on 9 November, about a week after the Prime Minister's Decree of 3 November, the one that decided to divide theItaly in areas of different colors (yellow, orange, red) depending on the severity of the health emergency, to provide for an additional allocation of resources and a wider audience of sectors affected by the limitations. The calculation of the contributions is based on Ateco codes, zones and coefficients. In addition to the aid, the decree contains the suspension of withholding taxes and VAT payments for the month of November, the cancellation of the second Imu installment, the suspension of social security contributions. Here is the detail.

The Ristori bis decree provides:
-for the red areas, non-repayable indemnities with direct transfers to the current account, up to 200% of what was already paid in April with the Relaunch Decree;
-for the orange and red areas an increase of 50% for ice cream parlors, bars, pastry shops and hotels which is added to the provisions of the first refreshment decree, reaching 200%;
– for some sectors new refreshments from 50% to 200% at a national level due to the new restrictions imposed by the Dpcm;
– extension of the deadline for payment of the second down payment for additional subjects, not included in the first relief decree, who apply the synthetic indexes of fiscal reliability;
– suspension of payments of social security and welfare contributions for private employers with operational headquarters in the territories affected by the new restrictive measures;
– also for the sectors affected in the red areas, cancellation of the IMU installment of December for owners and managers;
– also for the sectors affected in the red areas, transferable tax credit of 60% for commercial rentals of the three months of October, November and December.

Refreshments Decree Ter

The government is also working on a law decree Refreshments Ter to allocate additional funds, extend the contribution to other activities, further postpone tax deadlines. Furthermore, next year we can count on Budget maneuver. In fact, the bill provides, among other things, the allocation of 4 billion for the production activities most affected by the Coronavirus.

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