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ASD IN ZONA SISMICA: OK AL DOPPIO CONTRIBUTO A FONDO PERDUTO, ANCHE SENZA CALO DEL FATTURATO


Un'associazione sportiva dilettantistica, iscritta al CONI,  ha ricevuto il contributo a fondo perduto previsto dall'art. 25, comma 4 del DL "Rilancio" e, avendo sede nel territorio di un comune colpito da un evento calamitoso, tra i requisiti richiesti non ha dovuto rispettare quello del calo del fatturato. La stessa associazione ha poi ricevuto automaticamente dall'Agenzia delle Entrate, con accreditamento diretto, un secondo contributo a fondo perduto, previsto dall'art. 1, comma 5 del DL "Ristori", e teme, non avendo subito un calo di fatturato, di aver percepito il secondo contributo senza averne diritto. Nella Risposta n. 405 del 15 giugno l'Agenzia Entrate risolve il dubbio dell'ASD richiamando i contenuti della Circolare n. 5/E del 14 maggio scorso, e precisa che l'istante, se in possesso dei requisiti previsti dalla norma di riferimento, non dovrà restituire il contributo percepito ai sensi dell'articolo 1 del decreto Ristori, anche se non ha subìto nessun calo di fatturato. Il contributo previsto dal DL "Ristori, infatti, rimanda espressamente agli stessi presupposti stabiliti, relativamente al calcolo del contributo, dalla prima disposizione di emergenza. Fonte: https://www.agenziaentrate.gov.it
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