The Refreshments Decree and sport

After the measures to close the sports sector, introduced by D.P.C.M. 24.10.2020 (and hoping that they should not be further accentuated), the Government approved a new “Refreshments” Decree containing aid to categories penalized by anti-contagion measures.

Waiting for the official text, we analyze the measures that will have the greatest impact on the world of amateur sport.

A non-repayable grant is provided for “businesses” sectors subject to restrictions.

To understand if one is included in these sectors, it will be necessary to check whether the Ateco code of your business is included or not among those listed in the table attached to the decree.

For this purpose, it should be noted, for example, that the code 85.51.00, referring to sports and recreational courses, it does not appear in the first table that was released.

You must have an active VAT number on the date of 25 October 2020. Subsequent activations will not allow access to the contribution.

This last requirement and the definition of “economic sector” of the activity carried out seems to exclude from this aid amateur sports associations that carry out activities exclusively in favor of their members and, as such, do not have a VAT number..

The sports that have the grant has already been received provided for by the Relaunch Decree will receive direct credit on the current account; only sports that they have not already requested the contribution based on the previous emergency regulations will have to resubmit the application whose quantification will take place on the basis of the criteria indicated by thearticle 25 DL 34/2020.

The fund provided at the sports credit institute is increased in order to provide interest subsidies on loans disbursed by the same institution or by other banks for the liquidity needs of sportswomen.

Article 3 constitutes a special fund of 50 million euros for the support of amateur sports associations and clubs. At the moment the distribution criteria are not known of these resources.

Also for the activities indicated by the Ateco codes expressly listed, a tax credit on rents is envisaged for the months of October, November and December. All access requirements are eliminated based on the volume of revenues. The related credit is transferable to the owner of the leased property.

Also here the standard uses the term “companies”. It will be necessary to wait for interpretative circulars to understand if the ASDs can also fall within this definition. No doubt, however, for amateur sports clubs.

The voucher for the countervalue of live shows which cannot be witnessed. It is believed that eventuals may also be included tickets purchased in advance per sporting events originally scheduled in the presence of the public in the period 24 October-31 January 2021.

The cancellation of the second Imu installment, the extension to 30 November for the presentation of the model 770, the extension of the layoffs and a partial exemption from social security contributions. The suspension of the possibility of redundancies per justified objective reason.

Finally, widely announced by Minister Spadafora, an indemnity of 800 euros (compared to the 600 euros paid in spring) was proposed again for the month of November 2020 and within the maximum limit of 124 million euros in favor of “of workers employed with collaborative relationships with … amateur sports clubs and associations … who, as a result of the epidemiological emergency from Covid 19, have ceased, reduced or suspended their activities “.

The emolument will not contribute to the formation of income ma it cannot be recognized to recipients of other earned income or citizenship income. They consider themselves income from work which exclude from the right to receive the indemnity i income from self-employment referred to inarticle 53 Tuir, i compensation of employees or assimilated as well as the pensions of any kind and the equivalent checks with the exception of the disability check.

Those who have already benefited from this indemnity for the months from March to June will not have to fulfill any obligations and will receive the transfer from “Sport e Salute” directly to their current account without the need for further application.

Anyone who has not presented it believing that they are entitled to it will be able to do so for the month of November, together with the self-certification of possession of the requirements requested by November 30 on the special “Sport and Health” platform.

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