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COMUNI COLPITI DA EVENTO CALAMITOSO: Sì AL CONTRIBUTO A FONDO PERDUTO SE LO STATO DI EMERGENZA ERA ANCORA IN ATTO ALLA DATA DEL 31 GENNAIO 2020


Con la Risposta ad interpello n. 449 del 6 ottobre 2020 l'Agenzia delle Entrate chiarisce che il Comune che risulti incluso tra quelli colpiti da un evento calamitoso e che il cui conseguente stato di emergenza sia ancora in atto alla data di dichiarazione dello stato di emergenza Covid-19 (31 gennaio 2020), può fruire del contributo a fondo perduto, determinando lo stesso in base alle percentuali previste al comma 5 dell'articolo 25 del decreto legge n. 34 del 2020. Nella risposta le Entrate, dopo aver passato in rassegna la normativa agevolativa prevista dal Decreto "Rilancio", si sofferma sulla circolare n. 22/E del 2020 che, al punto 5.2, prevede che possano fruire del contributo anche i soggetti che, pur non avendo registrato un calo di fatturato/corrispettivi, "a far data dall'insorgenza dell'evento calamitoso, hanno il domicilio fiscale o la sede operativa nel territorio di comuni colpiti dai predetti eventi i cui stati di emergenza erano ancora in atto alla data di dichiarazione dello stato di emergenza Covid-19". Dunque, per poter usufruire dell'agevolazione: il domicilio fiscale o la sede operativa devono essere nel territorio di comuni colpiti da un evento calamitoso; i citati stati di emergenza dovevano esserea ncora in atto alla data di dichiarazione dello stato di emergenza Covid-19 (31 gennaio 2020); il domicilio fiscale o la sede operativa fiscale doveva essere stabilito in tali luoghi, a far data dall'insorgenza dell'originario evento calamitoso. Fonte: https://www.agenziaentrate.gov.it
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Statement on the GDPR (General Data Protection Regulations)

If subscribing to the Newsletter, you must confirm your registration by means of a confirmatory mail sent to the recorded address.  In such case, handling includes:

  • the creation of a group user profile, a status, preferences as indicated and deduced from the information provided in the form and subsequent independent profiles.
  • use of the data for electronic notices (email, whatsapp) and not (paper) for informational/commercial purposes.
  • Use of the email for the creation of marketing campaigns and personallized information, digital and non-digital
  • the complete privacy policy may be found at the link www.studiodorighelli.it/privacy. For information or requests, you may write to the following electronic mail address: info@studiodorighelli.it.

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