The list of beneficiaries of the sport bonus, the measure designed for businesses, non-commercial entities and individuals who have made donations of money for maintenance, restoration or construction of new public sports facilities. The complete list of who can request the tax credit appeared, in the form of an annex to the decree published on 12 August, on the website of the Department for Sport of the Presidency of the Council of Ministers.
Sports bonus, what it consists of and who is on the list
First of all, it should be noted that the list of beneficiaries published refers to the first tranche of taxpayers who have been given the green light to use the bonus for the 2020 disbursements. According to the August decree, the sport bonus consists of a credit of tax to the extent of 65% the amount of the sums disbursed in favor of the managing bodies or owners of public sports facilities.
The bonus can be claimed:
- give her people physical and give it entities non commercial, identified with the serial number indicated in the table attached to the decree, on the occasion of the tax returns for the years 2020, 2021 and 2022, divided into three equal amounts;
- give her businesses identified with the serial number indicated for the tax returns relating to the years 2020, 2021 and 2022, divided into three shares of the same amount, exclusively through offsetting through the electronic services made available by the Revenue Agency, under penalty of refusal of the operation of payment. The tax code to be indicated in the F24 form is 6892 and must be shown in the “Tax Authorities” section, while the year in which the payments were made must be indicated in the “reference year” field.
Bonus 600 euros for sports workers
The sports bonus is not the same as the one from 600 euro recognized to sports workers in decree august (and relative to the month of June). In the case of the economic measure, in fact, the indemnity is paid by the company Sport e Salute SpA to workers employed with collaboration relationships with national sports associations and federations, already active as of 23 February 2020, which, as a consequence of the emergency health, they have ceased, reduced or suspended their activity.
To request the indemnity it is necessary to present a self-declaration of the pre-existence of the collaboration relationship, in addition to the lack of receipt of other income, to the Sport e Salute company which, on the basis of the register acquired by Coni, deals with the applications following the order of arrival. Who has already benefited from the € 600 bonus from March to May is not required to submit a further application.
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