nouvelles clarifications de l'Agence du revenu – Euro 2020

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</p> <p>Si une entreprise, déjà établie depuis des décennies, démarre, à la fin<br /> l'année dernière, une nouvelle entreprise peut bénéficier du Fonds<br /> Perdu? Clarifie, comme d'habitude, tout<strong>Agence de<br /> Entrez</strong> avec le <strong><a target="_blank" href="https://www.lavoripubblici.it/normativa/20201016/Risposta-Agenzia-delle-Entrate-16-ottobre-2020-n-478-20876.html" rel="noopener noreferrer">réponse n. 478 du 16 octobre<br /> 2020</a></strong>.</p> <h2><strong>Le fait</strong></h2> <p>Une entreprise, établie depuis des décennies, a finalement démarré<br /> l'année dernière une deuxième activité. Les premiers reçus ont été<br /> émis entre décembre 2019 et janvier 2020. La société, qui<br /> opère dans la location de propriétés et de maisons de vacances, n'a pas enregistré<br /> une diminution du chiffre d'affaires, car il est obligé d'émettre le<br /> factures liées aux baux signés, mais<br /> a subi une contraction notable des recettes en raison de difficultés<br /> rencontrés par les conducteurs. L'entreprise demande à être éligible<br /> du fonds minimum perdu pour la deuxième activité, car il provient<br /> se considérer comme une «nouvelle entreprise».</p> <h2><strong>Quel est le fonds perdu</strong></h2> <p>En mai dernier, le gouvernement a publié le décret de relance, al<br /> afin de soutenir les personnes touchées par l'urgence épidémiologique<br /> COVID-19[FEMININE. Parmi les mesures envisagées, la reconnaissance d'un<br /> subvention non remboursable en faveur de personnes exerçant des activités<br /> de revenus commerciaux, indépendants et agricoles, titulaires de<br /> Numéro de TVA, qui ont respectivement réalisé des revenus et un<br /> revenu agricole n'excédant pas 5 millions d'euros sur la période<br /> impôt 2019.</p> <h2><strong>Qui a droit à la contribution?</strong></h2> <p>La contribution est due si le montant du chiffre d'affaires et<br /> les frais pour le mois d'avril 2020 sont inférieurs aux deux tiers<br /> le montant du chiffre d'affaires et les honoraires du mois d'avril<br /> 2019. Les sujets qui ont commencé l'activité à partir de 1<br /> Janvier 2020 ont le droit d'utiliser la contribution pour un<br /> montant au moins égal au seuil minimum de mille euros pour les particuliers<br /> physique et deux mille euros pour les sujets autres que les personnes<br /> physique.</p> <h2><strong>Fonds perdu et activité secondaire</strong></h2> <p>Dans ce cas précis, l'Agence émet sa propre circulaire.<br /> "Une entreprise dont l'activité principale est la location de<br /> biens immobiliers appartenant – comme dans le cas particulier – dont la date de<br /> la création d'entreprise (ou l'ouverture du numéro de TVA) est avant le 31<br /> Décembre 2018 et qui a démarré une nouvelle entreprise dans une autre<br /> secteur, après le 1er janvier 2019, doit prendre en compte<br /> toutes les activités réalisées dans le but de déterminer le<br /> conditions d'accès du décret de relance. "Donc, au cas où<br /> analysé, l'entreprise ne peut bénéficier de la subvention.</p> <p 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 = 'https://connect.facebook.net/it_IT/sdk.js#xfbml=1&version=v3.2&appId=366487384093757'; fjs.parentNode.insertBefore(js, fjs); (document, 'script', 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