The art. 1 of Legislative Decree 41/2021 provides for a new grant for non-repayable persons with a VAT number:
- who carry out business activities, art or profession or produce agricultural income;
- resident or established in the territory of the State.
In any case, the following are excluded from the contribution:
- the subjects whose activity was terminated on 23.3.2021 (date of entry into force of Legislative Decree 41/2021);
- subjects who have activated the VAT number from 24.3.2021.
2.1 conditions
The contribution is due provided that:
- the revenues / remuneration of 2019 do not exceed 10 million euros;
- the average monthly amount of turnover and fees for the year 2020 is at least 30% lower than the average monthly amount of sales and fees for the year 2019 (requirement not required for those who started the business from 1.1.2019. XNUMX).