Comment est-il calculé dans le cas de la location de toute l'entreprise? – Foot 2020

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</p> <p>Comment la contribution non remboursable est-elle prévue par le<br /> Décret de relance dans le cas d'une société louée? L'argument était<br /> adressé par l'Agence du revenu dans le <a target="_blank" href="https://www.lavoripubblici.it/normativa/20201002/Risposta-Agenzia-delle-Entrate-2-ottobre-2020-n-426-20723.html" rel="noopener noreferrer">Réponse 2 octobre 2020, n. 426</a>.</p> <h2><strong>L'affaire</strong></h2> <p>Le propriétaire d'une société SAS, société en commandite,<br /> a loué l'ensemble de l'entreprise à une Srl, une société<br /> responsabilité limitée, établie en septembre 2019, mais opérationnelle<br /> à partir de janvier 20209. La société Sas détient des revenus<br /> entre 400 mille euros et un million d'euros; en avril 2019<br /> il réalise un chiffre d'affaires de plus de 125 milliers d'euros; en avril 2020 a<br /> chiffre d'affaires au lieu de seulement 1500 euros avec une différence de plus de 124<br /> mille euros. La société Srl, d'autre part, pour 2019 a des revenus inférieurs<br /> à 400 mille euros; son chiffre d'affaires en avril 2019 est égal à<br /> zéro; en avril 2020, cependant, elle réalisait un chiffre d'affaires de plus de 28 mille euros. Là<br /> question concerne précisément l'utilisation de la contribution pour les deux<br /> société. Selon le propriétaire de la SAS, qui a loué l'entreprise,<br /> il ne s’agit pas d’une «réorganisation d’entreprise» et donc<br /> entraînerait une agrégation ou une désagrégation de complexes<br /> et estime que la contribution revient aux deux sociétés<br /> dans différentes tailles. </p> <h2><strong>Les conditions d'obtention de la bourse<br /> perdu</strong></h2> <p>Le décret de relance, à l'article 25, explique les conditions<br /> doit exister pour accéder à la contribution. Le premier est<br /> que dans la période d'imposition du 1er janvier 2019 au 31 janvier<br /> Décembre 2019, le montant des revenus ne doit pas dépasser<br /> 5 millions d'euros. Le chiffre d'affaires et les frais du mois de<br /> Avril 2020 ne doit pas être inférieur aux deux tiers du montant<br /> du chiffre d'affaires et des honoraires d'avril 2019.</p> <h2><strong>Si des opérations de réorganisation ont été effectuées<br /> entreprise, que se passe-t-il?</strong></h2> <p>Si dans la période comprise entre le 1er janvier 2019 et le 30 avril 2020<br /> des opérations de réorganisation corporative ont été effectuées, il faut<br /> considérer les effets de cet événement, tant en ce qui concerne<br /> le seuil maximal de revenus ou de redevances, que la réduction de<br /> revenu. Il en va de même pour le crédit-bail,<br /> donc dans le cas sous examen. Dans ce cas, il sera nécessaire<br /> considérer les valeurs se rapportant à l'entreprise objet de la<br /> transfert. Cela dit, la Srl, dans le cas pris à titre d'exemple,<br /> détermine le seuil d'accès à la contribution, y compris<br /> le montant des revenus relatifs à l'entreprise reçus en location.<br /> Pour calculer la réduction du chiffre d'affaires, il doit comparer i<br /> données se référant aux deux périodes de référence (et donc avril 2020<br /> et avril 2019), compte tenu en plus de son chiffre d'affaires,<br /> celle de la société transférée. Au lieu de cela le SAS, tenant toujours<br /> par rapport à l'exemple pris en considération, détermine le seuil de<br /> accès à la contribution "en éliminant les revenus référencables de leurs propres revenus<br /> à la société louée. "Quant au calcul<br /> de la réduction du chiffre d'affaires, doit comparer les données d'avril<br /> 2020 et avril 2019, "épurant son chiffre d'affaires des montants<br /> relative à la société transférée ".</p> <p style="text-align: right;">Édité par <strong>Comité éditorial<br /> LavorPubblici.it</strong></p> <p> © Tous droits réservés</p></div> <p><script defer> !function(f,b,e,v,n,t,s) if(f.fbq)return;n=f.fbq=function()n.callMethod? n.callMethod.apply(n,arguments):n.queue.push(arguments); if(!f._fbq)f._fbq=n;n.push=n;n.loaded=!0;n.version='2.0'; n.queue=();t=b.createElement(e);t.async=!0; t.src=v;s=b.getElementsByTagName(e)(0); s.parentNode.insertBefore(t,s)(window,document,'script', 'https://connect.facebook.net/en_US/fbevents.js'); fbq('init', '353116775471516'); fbq('track', 'PageView'); </script><script>(function(d, s, id) var js, fjs = d.getElementsByTagName(s)(0); if (d.getElementById(id)) return; js = d.createElement(s); js.id = id; js.src = 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