Self declaration form italy3/21/2024 ![]() ![]() ![]() has made use of the possibility of “allocating” the same measure partly in Section 3.12 and partly in Section 3.1.has exceeded the maximum amounts due and must repay the aid in excess of the maximum amounts provided for.has benefited from the aid recognised for IMU purposes without having filled in box C in the previous substitute declaration. ![]() The declaration must in any case be submitted when the beneficiary Specific rules exist for taxpayers that benefited from the facilitated definition of the amounts contained in the reminder notices. the recognition of the equalisation grant, unless they have subsequently received other aid under the TF regime.Įsistono inoltre disposizioni specifiche per i soggetti che hanno usufruito della definizione agevolata delle somme contenute negli avvisi bonari. The submission is not mandatory for those who have already submitted a substitute declaration at the time they made the communication/application for access to the aid for which the model provided for a self-declaration, e.g. mid-size companies capital strengthening measure tax credit for inventories Simest measures pertaining to Fondo 394/81, etc.). tax credit for rents, tax credit for adapting workplaces, provisions on the payment of IRAP, etc.) or in any case by those who have benefited from aids under the TF scheme (es. The substitute declaration must be sent electronically directly by the beneficiary or through an intermediary from 28 April until 30 June 2022 and must be submitted by all operators who are beneficiaries of incentives/aids falling under the “umbrella” scheme, as listed in art. 143438 defining the terms and conditions for the presentation and the content of the self-declaration in lieu of affidavit in order to verify compliance with the limits and conditions set out in Sections 3.1 and 3.12 of the Temporary Framework (“TF”) in relation to State Aid obtained up to, as well as the terms and conditions for the voluntary repayment of such State Aids in the event that the maximum limits provided have been exceeded. On 27 April 2022, the Italian Revenue Agency published the provision no. The Revenue Agency defines model and instructions for the presentation of the self-declaration ![]()
0 Comments
Leave a Reply.AuthorWrite something about yourself. No need to be fancy, just an overview. ArchivesCategories |