With the Circular 21 July 2020, n. 22 / E , the Revenue Agency has provided further clarifications on specific cases - in addition to those already contained in the Circular 13 June 2020, n. 15 / E - regarding the requirements and procedures for using the non-repayable grants recognized by theart. 25  of the "Relaunch" decree (DL 19 May 2020, n. 34, converted with changes from Law 17 July 2020, n. 77), as well as the methods for determining the contribution and returning it. Please note that taxpayers in possession of the necessary requirements have until August 13, 2020 to request the benefit, or until August 24 in the case of heirs who continue the business on behalf of the deceased.