State aid registration 2023: extension to November 30th

The Legislative Decree no. 39 published in the Official Journal no. 78 of 29 March provides in paragraph 4 of article 7 an extension for the national state aid register, known as RNA, details below.

1) 2023 state aid registration in the RNA: extension to 30 November

Paragraph 4 of article 7 extends the deadlines to 30 November 2024, provided for by the art. 35, paragraph 1, of legislative decree no. 73 of 2022, respectively by letters. b) and b-bis), (31 March 2024) e b-ter) (30 September 2024), regarding the registration of state aid relating to the COVID-19 epidemiological emergency in the National Aid Register (RNA).

The explanatory report to the decree highlights that the need arose due to the operational problems encountered regarding the registration in the RNA of aid from the so-called umbrella regime, in force during the period of the COVID-19 emergency, especially for municipalities that must register the aid relating to the IMU, the data of which, for technical reasons, will not be made available by the Revenue Agency in time to comply with the deadline of 31 March 2024.

Furthermore, the same report highlights that, as regards the IMU data relating to the 2020 annuality, these cannot even be deduced from the IMU declarations, since the declaration for said annuality did not contain the specific field dedicated to the exemption of the temporary framework. State, which was introduced only later for IMU declarations concerning the years 2021 and following.

Therefore, the registration of the aid in question can only be carried out on the basis of the data that must be made available to the municipalities, in good time, by the Revenue Agency pursuant to the provisions of provision of the Agency itself of 27 April 2022, issued in implementation of the art. 3, paragraph 5, of the Ministerial Decree of 11 December 2021.

Finally, it is underlined that in order to make the timing relating to the registration in question more harmonious, steps have been taken to align the deadlines contemplated by the provision to the single date of 31 December 2024.