The deadline for submitting the self-declaration for state aid has been extended to 31 January 2023. This was foreseen by the Revenue Agency with a provision dated 29 November 2022, with which it highlighted that some professionals in charge of transmitting, within the deadline of 30 November 2022, the self-declarations on behalf of their assisted taxpayers encountered difficulties in accessing the transparency section of the National Register of State Aid (RNA), an operation useful for finding the information necessary to compile the self-declarations themselves.
With a provision dated November 29, 2022, the extension of the submission deadline of the self-declaration for the state aid.
With the provision of the Director of the Revenue Agency prot. no. 143438 of 27 April 2022 the methods, terms of presentation and content have been defined of the self-declaration for the aid of Section 3.1 and Section 3.12 of the Communication 2 of the European Commission of 19 March 2020 C(2020) 1863 final, containing the “Temporary framework for State aid measures to support the economy in the current emergency from Covid- 19” (Temporary Framework), as amended by Communication C(2021) 564 of 28 January 2021.
Subsequently, with the provision of the Director of the Revenue Agency prot. no. 233822 of 22 June 2022 the term of presentation of the self-declarationinitially set for 30 June 2022, it was extended to 30 November 2022.
With the provision of the Director of the Revenue Agency prot. no. 398976 of 25 October 2022, the self-declaration model has been modified in order to make it easier to complete.
In this regard, some professionals in charge of transmitting, by the deadline of 30 November 2022, the self-declarations on behalf of the taxpayers they assist have encountered difficulties in accessing the transparency section of the National State Aid Register (RNA), an operation useful for finding the information necessary for completing the self-declarations.
Therefore, to guarantee users the usability of the services available on the RNA portal, the new provision amended the provision of the Director of the Revenue Agency of 27 April 2022, providing that the aforementioned self-declaration must be presented by January 31, 2023 instead of by 30 November 2022.
Furthermore, the provision also provides for the extension of the deadline for the payment of amounts exceeding the limits of the ceilings set forth in Sections 3.1 and 3.12 of the Temporary Framework.
By the editorial staff
