The deadline for submitting the application for the so-called bonus libraries.
The announcement was made by the Ministry of Heritage and Cultural Activities and Tourism (MIBACT), through the notice published on the website of the Directorate-General for Libraries and Copyright.
Entries can now be sent until October 30th.
Law No. 205 of December 27, 2017, paragraphs 319-321 recognized a tax credit for the year 2018 to merchants operating in the retail sale of books in specialized stores with the main ATECO code 47.61 or 47.79.1.
The tax credit is parameterized, with reference to the single point of sale and referred to the following items:
- single municipal tax – IMU;
- tax on indivisible services – TASI;
- waste tax – TARI;
- advertising tax;
- tax for occupation of public land;
- rental costs, excluding VAT;
- mortgage expenses;
- social security and social security contributions for employees.
The items refer to the amounts due in the year prior to the application for tax credit.
In any case, a cost cap is established for each of the items, for purposes of fixing the theoretical tax credit due.
Tax Credit Recognition Request
It is possible to apply for the recognition of the tax credit, for the year 2019, from 12 noon on September 24, 2020 and until noon on October 30, 2020, exclusively through the respective web portal.
Finally, says the press release, users who have submitted an application or accessed the portal in the previous year must, in any case, make a new registration from that date.
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