Bad news is coming for many taxpayers who will soon have to repay the money received with the non-repayable contributions. So let’s go into the details and see what’s going on.
2020 has seen many of our habits change due to the impact of Covid, which continues to have negative repercussions today both as regards the economic and social aspects. In fact, in order to limit the spread of the virus, the government has decided to adopt a series of restrictive measures, which have led many entrepreneurs to lower the shutters of their activities. This very situation has led many families to have to contend with less revenue, so much so as to make it increasingly difficult to deal with the various expenses. Precisely to meet the needs of the people most affected by the crisis, therefore, both the previous and the current one executive over the last few years they have decided to provide a series of economic aid, aimed at tackling the current crisis.
They are a clear demonstration of this non-repayable contributions which have recently been approved thanks to the Support Decree one and two. Particularly awaited measures, thanks to which efforts are being made to give support to the categories most affected. Many, in fact, are the people who have decided to submit a specific application, thus being able to benefit from this contribution. Not everyone, however, was entitled to it. Precisely for this reason there are many who find themselves in the uncomfortable position of having to return what was illegitimately perceived. So let’s go into the details and see what there is to know about it.
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Non-repayable contribution, which people will have to return it: here’s what you need to know
In recent months, various types of bonuses have been granted to support the categories most affected by the crisis. Not all beneficiaries, however, were entitled to it and for this reason the subjects in question will have to return the money to the tax authorities. Thanks to resolution no. 38 / E, in fact, the Taxpayers Division has formalized the recoveries, making known the tax codes for use in compensation, through model F24.
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In particular, those who have received the non-repayable contributions provided for by the Sostegni decree have to return the money, even if they are not entitled to it. In this regard, with the provision of the Director of the Revenue Agency of 2 July 2021, both the implementation methods for the recognition of the contribution and the return methods were approved.
To proceed with the relative compensation or refund, therefore, the taxpayer can use the F24 form, using the following tax codes:
- 6946, called “Non-repayable contribution for the Seasonal Support Decree – Tax credit to be used as compensation – art. 1, c. 5, DL n. 73 of 2021 “. This code must be used to do the compensation.
- For the return spontaneous non-repayable contribution not due, paid by crediting to a current account or used in compensation, however, the following items must be used:
- “8131” called “Non-repayable contribution Seasonal Support-bis Decree – Spontaneous restitution – CAPITAL – art. 1, c. 5, DL n. 73 of 2021 “;
- “8132” called “Non-repayable contribution Seasonal Support-bis Decree – Spontaneous repayment – INTEREST – art. 1, c. 5, DL n. 73 of 2021 “;
- “8133” called “Non-repayable contribution Seasonal Support-bis Decree – Spontaneous restitution – SANCTION – art. 1, c. 5, DL n. 73 of 2021 “.
In the event that a person realizes that he has received money, unduly, he can always return them voluntarily. Otherwise, the Revenue Agency itself will proceed with the related recovery.
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