L’Revenue Agency sent the compliance letters to those who have committed irregularities regarding the state aid and to those granted in de minimis regime. In the provision dated 8 May 2024, the Financial Administration clarified that all taxpayers have indicated data not consistent with the benefits in the tax return (State Aid statement), in the IRAP declarations and in the 770 form of the 2020 tax period, they will be able regularize their positions by following the instructions provided for thespontaneous fulfillment. Therefore, in case of incorrect completion of the fields, the taxpayer will have to submit a supplementary statement reporting the correct data, while, if the failure to include it in the RNA, SIAN and SIPA registers does not depend on these errors, it will be called to return the contribution received with the addition of the relevant interests.
State aid, compliance letters from the Revenue Agency
The compliance letters from the Revenue Agency relating to failure to register in the appropriate registers registers of the subjects who enjoyed the state aid or of those in de minimis regimethey will be sent away PEC or, in the absence of a valid digital address of the taxpayer, via ordinary mail. The recipients, as already mentioned, are those who have indicated data that is not consistent with the relevant facilitation regulations in the State Aid statement of the Income Tax, IRAP and 770 returns in the 2020 tax period. These subjects are therefore not included in the registers of discounts, RNA, SIAN And SIPArespectively National State Aid Register, National Agricultural Information System and Italian Fisheries and Aquaculture System.
Posthumous inspections by the Revenue Agency
As recalled by the provision of 8 May of theRevenue Agencyregistration in the registers indicated is massive in the case of automatic tax aid And semi-automatic, with registration occurring in the financial year following that in which the beneficiaries’ tax returns are submitted. This therefore explains why the Revenue Agency carries out tax assessments posthumous checks to the effective use of the aid distributed. In the presence of irregularities, the taxpayer will still be able to regulate his position with spontaneous compliance or, if he was not entitled to help, he will have to return the contribution received plus interests.
Spontaneous fulfillment, how to regularize one’s position
In presence of errors foundthe taxpayer has the possibility to regularize your position throughspontaneous fulfillment. In these cases there are provisions procedures different which vary as the irregularity committed by the taxpayer changes.
If, for example, they were found compilation errors in the fields of the State Aid statement relating to the ATECO activity code, the sector, the Region code, the Municipality code, the size of the company or the type of costs, it is sufficient to present a supplementary statement to heal their position.
If, however, the failure to register in the aid registers was caused by errors not previously indicated, the taxpayer, in addition to the supplementary declaration, must give the money back unfairly perceived by adding a share ofinterests. In this scenario, as in the previous one, some consequences are foreseen sanctions for the taxpayer who, to pay what is due, will be able to make use of voluntary repentance.
