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Message-ID: <202006121128310406.31487.4.143870@musvc.com>
From: =?UTF-8?Q?Segreteria_Fnaarc?= <info@fnaarc.it>
Reply-To: info@fnaarc.it
To: dario@garesiorappresentanze.eu
Subject: =?UTF-8?Q?Comunicazione_n=2E79=2F2020_=2D_Pubblicato_il_Bando_per_il_?=
	=?UTF-8?Q?Contributo_a_Fondo_Perduto_dell=27Agenzia_delle_Entrate?=
Date: Fri, 12 Jun 2020 11:28:35 +0200
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<http://fnaarc.musvc5.net/e/r?q=3DLw%3d9xLx_IUuX_Te_JYtT_Tn_IUuX_Sj3B4B=
9H.6q3qCwH.kFq_JYtT_Tn7_vsaq_68zEp.31G2_JYtT_Tn_IUuX_Tj8o6_vsaq_765K4M5=
Qh.Em_IUuX_ThI86n3_zrWr_A5r_YmXg_JYtT_Ui_IUuX_ThYAA.m_JYtT_TDO_vsaq_76x=
G_vsaq_6XyQCZq_IUuX_S0P_zrWr_A5tN_zrWr_0Wh_JYtT_Ui3nYr2jYs_IUuX_S00mUeJ=
_zrWr_0WCWqQebu_IUuX_ThIVdPo%26k%3dR8UFXD%266%3duLwNkV.r72%260w%3dV%26t=
%3dR%26r%3dS3i2e%26w%3dT5VFX%26x%3dSBWCTBZ0YG>Se non leggi correttament=
e questo messaggio, clicca qui
Da oltre 75 anni il punto di riferimento per Agenti e Rappresentanti di=
 Commercio !
Milano, 11 Giugno 2020
Comunicazione n.79/2020
CONTRIBUTO A FONDO PERDUTO:
A CHI SPETTA, MODALIT=C3=80 E TEMPI D'EROGAZIONE=C2=A0
Caro Collega,=C2=A0
=C2=A0
Ti informiamo che l=E2=80=99Agenzia delle Entrate ha predisposto il mod=
ello con le relative istruzioni per i contribuenti (anche agenti di com=
mercio) che hanno i requisiti per richiedere il=C2=A0contributo a fondo=
 perduto, previsto dall'art. 25 del D.L.=C2=A0 n. 34/2020, c.d. Decreto=
 Rilancio.
=C2=A0
Vengono stanziati 6,2 miliardi di euro a favore di soggetti titolari di=
 reddito d=E2=80=99impresa e di lavoro autonomo e ai titolari di partit=
a Iva con ricavi o compensi non superiori ai 5 milioni di euro, che non=
 hanno cessato l=E2=80=99attivit=C3=A0 prima del 31 marzo 2020.
=C2=A0
Le istanze per il contributo a fondo perduto possono essere predisposte=
 e inviate all=E2=80=99Agenzia delle entrate=C2=A0a partire dal giorno =
15 giugno 2020 e non oltre il giorno 13 agosto 2020.
=C2=A0
Per predisporre e trasmettere l=E2=80=99istanza,=C2=A0il soggetto richi=
edente pu=C3=B2 avvalersi anche di un intermediario,=C2=A0purch=C3=A9 q=
uest=E2=80=99ultimo sia stato preventivamente delegato all=E2=80=99util=
izzo, per suo conto, del Cassetto fiscale o al servizio di Consultazion=
e e acquisizione delle fatture elettroniche o dei loro duplicati inform=
atici del portale =E2=80=9CFatture e Corrispettivi=E2=80=9D.In tale cas=
o, nel modello andr=C3=A0 riportato il codice fiscale dell=E2=80=99inte=
rmediario.
=C2=A0
L=E2=80=99importo del contributo =C3=A8 commisurato alla perdita del fa=
tturato e dei corrispettivi subita a causa dell=E2=80=99emergenza da Co=
ronavirus. Sulla base dei dati dichiarati nell=E2=80=99istanza dal sogg=
etto che richiede il contributo, l=E2=80=99Agenzia delle entrate eroga =
la somma di denaro mediante bonifico sul conto corrente intestato al ri=
chiedente.
=C2=A0
Per identificare con precisione gli operatori economici beneficiari del=
 contributo, il decreto legge n. 34 del 19 maggio 2020 ha stabilito alc=
uni specifici requisiti che sono di seguito elencati.
=C2=A0
PRIMO REQUISITO:
conseguimento, nell=E2=80=99anno 2019, di un ammontare di ricavi o comp=
ensi non superiore a 5 milioni di euro.=C2=A0SECONDO REQUISITO:=C2=A0al=
meno uno tra i seguenti requisiti:
=C2=A0ammontare del fatturato e dei corrispettivi del mese di aprile 20=
20 inferiore ai 2/3 dell=E2=80=99ammontare del fatturato e dei corrispe=
ttivi del mese di aprile 2019.inizio dell=E2=80=99attivit=C3=A0 a parti=
re dal 1=C2=B0 gennaio 2019domicilio fiscale o sede operativa situati n=
el territorio di Comuni colpiti da eventi calamitosi (sisma, alluvione,=
 crollo strutturale), i cui stati di emergenza erano in atto alla data =
del 31 gennaio 2020 (data della dichiarazione dello stato di emergenza =
da Coronavirus). L=E2=80=99elenco di tali Comuni =C3=A8 riportato sul n=
ostro sito.
Per quanto riguarda la determinazione dell=E2=80=99ammontare del fattur=
ato e dei corrispettivi dei mesi di aprile 2020 e aprile 2019 occorre f=
ar riferimento alla data di effettuazione delle operazioni di cessione =
dei beni e di prestazione dei servizi. Pertanto, andranno considerate l=
e fatture con data ricadente nel mese di aprile e, in caso di fatture d=
ifferite, occorrer=C3=A0 far riferimento alla data del DDT (cessioni di=
 beni) o del documento equipollente (prestazioni di servizio).
=C2=A0
=C2=A0
La misura del contributo
=C2=A0
L=E2=80=99ammontare del contributo =C3=A8 determinato applicando una di=
versa percentuale alla differenza tra l=E2=80=99importo del fatturato e=
 dei corrispettivi del mese di aprile 2020 e l=E2=80=99analogo importo =
del mese di aprile 2019. Le percentuali previste sono le seguenti:
=C2=A020%,=C2=A0se i ricavi e i compensi dell=E2=80=99anno 2019 sono in=
feriori o pari a 400.000 euro15%,=C2=A0se i ricavi e i compensi dell=E2=
=80=99anno 2019 superano i 400.000 euro ma non l=E2=80=99importo di 1.0=
00.000 di euro10%,=C2=A0se i ricavi e i compensi dell=E2=80=99anno 2019=
 superano 1.000.000 di euro ma non l=E2=80=99importo di 5.000.000 euro.=

Il contributo =C3=A8 comunque riconosciuto per un importo non inferiore=
 a 1.000 euro per le persone fisiche e a 2.000 euro per i soggetti dive=
rsi dalle persone fisiche.
=C2=A0
=C2=A0
PER LE ISTRUZIONI OPERATIVE, LE SCADENZE, I MODULI E I CASI PARTICOLARI=
=C2=A0CLICCA QUI
=C2=A0
=C2=A0
=C2=A0
Un cordiale saluto,=C2=A0
=C2=A0
FNAARC
108 Associazioni in tutta Italia=C2=A0!
Scopri subito la pi=C3=B9 vicina a te=C2=A0!DOVE SIAMO
Clicca sull'icona e continua a seguirci anche sui nostri profili social=
 !CLICCA E VISITA WWW.FNAARC.IT
F.N.A.A.R.C. - Federazione Nazionale Associazioni
Agenti e Rappresentanti di Commercio
Corso Venezia, 51 -20121 Milano
Tel. 02 7645191
Se non vuoi pi=C3=B9 ricevere queste comunicazioni <http://fnaarc.musvc=
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%26I%3dE%26F%3dA%26L%3dGSDeK%26L%3dCfHSDXLZF>clicca qui.=C2=A0Comunicaz=
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ltre 75 anni il punto di riferimento per <br>Agenti e Rappresentanti di=
 Commercio !</strong></span></p>=0A</div>=0A</div>=0A=0A=0A</div>=0A=0A</div>=0A</div>=0A=0A=0A</div>=0A</div>=0A</div>=0A<div style=3D"background-colo=
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reak-word; word-break: break-word; background-color: #ffffff;">=0A<div =
style=3D"border-collapse: collapse;display: table;width: 100%;backgroun=
d-color:#ffffff;">=0A=0A=0A=
<div class=3D"col num12" style=3D"min-width: 320px; max-width: 670px; d=
isplay: table-cell; vertical-align: top; width: 670px;">=0A<div style=3D=
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ft: 15px;">=0A=0A=0A<div style=3D"color:#=
000000;font-family:Arial, Helvetica Neue, Helvetica, sans-serif;line-he=
ight:1.2;padding-top:10px;padding-right:10px;padding-bottom:10px;paddin=
g-left:10px;">=0A<div style=3D"line-height: 1.2; font-size: 12px; color=
: #000000; font-family: Arial, Helvetica Neue, Helvetica, sans-serif; m=
so-line-height-alt: 14px;">=0A<p style=3D"font-size: 14px; line-height:=
 1.2; word-break: break-word; mso-line-height-alt: 17px; margin: 0;"><s=
trong>Milano, 11 Giugno 2020</strong></p>=0A</div>=0A</div>=0A=0A=0A<div style=3D"col=
or:#000000;font-family:Arial, Helvetica Neue, Helvetica, sans-serif;lin=
e-height:1.2;padding-top:10px;padding-right:10px;padding-bottom:10px;pa=
dding-left:10px;">=0A<div style=3D"line-height: 1.2; font-size: 12px; c=
olor: #000000; font-family: Arial, Helvetica Neue, Helvetica, sans-seri=
f; mso-line-height-alt: 14px;">=0A<p style=3D"font-size: 12px; line-hei=
ght: 1.2; word-break: break-word; text-align: right; mso-line-height-al=
t: 14px; margin: 0;"><span style=3D"font-size: 12px;"><em><strong>Comun=
icazione n.79/2020</strong></em></span></p>=0A</div>=0A</div>=0A=0A<table class=3D"divider" border=3D=
"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" style=3D"table-l=
ayout: fixed; vertical-align: top; border-spacing: 0; border-collapse: =
collapse; mso-table-lspace: 0pt; mso-table-rspace: 0pt; min-width: 100%=
; -ms-text-size-adjust: 100%; -webkit-text-size-adjust: 100%;" role=3D"=
presentation" valign=3D"top">=0A<tbody>=0A<tr style=3D"vertical-align: =
top;" valign=3D"top">=0A<td class=3D"divider_inner" style=3D"word-break=
: break-word; vertical-align: top; min-width: 100%; -ms-text-size-adjus=
t: 100%; -webkit-text-size-adjust: 100%; padding-top: 10px; padding-rig=
ht: 10px; padding-bottom: 10px; padding-left: 10px;" valign=3D"top">=0A=
<table class=3D"divider_content" border=3D"0" cellpadding=3D"0" cellspa=
cing=3D"0" width=3D"100%" style=3D"table-layout: fixed; vertical-align:=
 top; border-spacing: 0; border-collapse: collapse; mso-table-lspace: 0=
pt; mso-table-rspace: 0pt; border-top: 1px solid #BBBBBB; width: 100%;"=
 align=3D"center" role=3D"presentation" valign=3D"top">=0A<tbody>=0A<tr=
 style=3D"vertical-align: top;" valign=3D"top">=0A<td style=3D"word-bre=
ak: break-word; vertical-align: top; -ms-text-size-adjust: 100%; -webki=
t-text-size-adjust: 100%;" valign=3D"top"><span></span></td>=0A</tr>=0A=
</tbody>=0A</table>=0A</td>=0A</tr>=0A</tbody>=0A</table>=0A=0A<div style=3D"color:#555555;font-family:Arial, Helvetica Neue, He=
lvetica, sans-serif;line-height:1.2;padding-top:10px;padding-right:10px=
;padding-bottom:10px;padding-left:10px;">=0A<div style=3D"line-height: =
1.2; font-size: 12px; color: #555555; font-family: Arial, Helvetica Neu=
e, Helvetica, sans-serif; mso-line-height-alt: 14px;">=0A<p style=3D"te=
xt-align: center; line-height: 1.2; word-break: break-word; font-size: =
24px; mso-line-height-alt: 29px; margin: 0;"><span style=3D"color: #ff6=
600; font-size: 24px;"><strong><span>CONTRIBUTO A FONDO PERDUTO:</span>=
</strong></span></p>=0A<p style=3D"text-align: center; line-height: 1.2=
; word-break: break-word; font-size: 24px; mso-line-height-alt: 29px; m=
argin: 0;"><span style=3D"color: #339966; font-size: 24px;"><strong><sp=
an>A CHI SPETTA, MODALIT=C3=80 E TEMPI D'EROGAZIONE</span></strong></sp=
an></p>=0A</div>=0A</div>=0A=
=0A<div class=3D"img-container center fixedwidth" align=3D"center" styl=
e=3D"padding-right: 0px;padding-left: 0px;">=0A=0A<div style=3D"font-size:1px;line-height:=
15px">&nbsp;</div><img class=3D"center fixedwidth" align=3D"center" bor=
der=3D"0" src=3D"http://fnaarc.img.musvc5.net/static/143870/assets/1/im=
magini%20fnaarc/agenzia%20entrate.png" alt=3D"Testo alternativo" title=3D=
"Testo alternativo" style=3D"text-decoration: none; -ms-interpolation-m=
ode: bicubic; border: 0; height: auto; width: 100%; max-width: 320px; d=
isplay: block;" width=3D"320">=0A=0A</div>=0A<table class=3D"divider" border=3D"0" cellpadding=3D"0=
" cellspacing=3D"0" width=3D"100%" style=3D"table-layout: fixed; vertic=
al-align: top; border-spacing: 0; border-collapse: collapse; mso-table-=
lspace: 0pt; mso-table-rspace: 0pt; min-width: 100%; -ms-text-size-adju=
st: 100%; -webkit-text-size-adjust: 100%;" role=3D"presentation" valign=
=3D"top">=0A<tbody>=0A<tr style=3D"vertical-align: top;" valign=3D"top"=
>=0A<td class=3D"divider_inner" style=3D"word-break: break-word; vertic=
al-align: top; min-width: 100%; -ms-text-size-adjust: 100%; -webkit-tex=
t-size-adjust: 100%; padding-top: 10px; padding-right: 10px; padding-bo=
ttom: 10px; padding-left: 10px;" valign=3D"top">=0A<table class=3D"divi=
der_content" border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"=
100%" style=3D"table-layout: fixed; vertical-align: top; border-spacing=
: 0; border-collapse: collapse; mso-table-lspace: 0pt; mso-table-rspace=
: 0pt; border-top: 1px solid #BBBBBB; width: 100%;" align=3D"center" ro=
le=3D"presentation" valign=3D"top">=0A<tbody>=0A<tr style=3D"vertical-a=
lign: top;" valign=3D"top">=0A<td style=3D"word-break: break-word; vert=
ical-align: top; -ms-text-size-adjust: 100%; -webkit-text-size-adjust: =
100%;" valign=3D"top"><span></span></td>=0A</tr>=0A</tbody>=0A</table>=0A=
</td>=0A</tr>=0A</tbody>=0A</table>=0A=0A<div style=3D"co=
lor:#000000;font-family:Arial, Helvetica Neue, Helvetica, sans-serif;li=
ne-height:1.2;padding-top:10px;padding-right:10px;padding-bottom:10px;p=
adding-left:10px;">=0A<div style=3D"line-height: 1.2; font-size: 12px; =
color: #000000; font-family: Arial, Helvetica Neue, Helvetica, sans-ser=
if; mso-line-height-alt: 14px;">=0A<p style=3D"line-height: 1.2; word-b=
reak: break-word; font-size: 17px; mso-line-height-alt: 20px; mso-ansi-=
font-size: 18px; margin: 0;"><span style=3D"font-size: 17px; mso-ansi-f=
ont-size: 18px;">Caro Collega,&nbsp;</span></p>=0A<p style=3D"line-heig=
ht: 1.2; word-break: break-word; mso-line-height-alt: NaNpx; margin: 0;=
">&nbsp;</p>=0A<p style=3D"text-align: justify; line-height: 1.2; word-=
break: break-word; font-size: 17px; mso-line-height-alt: 20px; mso-ansi=
-font-size: 18px; margin: 0;"><span style=3D"font-size: 17px; mso-ansi-=
font-size: 18px;">Ti informiamo che l=E2=80=99Agenzia delle Entrate ha =
predisposto il modello con le relative istruzioni per i contribuenti (<=
strong>anche agenti di commercio</strong>) che hanno i requisiti per ri=
chiedere il&nbsp;<strong>contributo a fondo perduto</strong>, previsto =
dall'art. 25 del D.L.&nbsp; n. 34/2020, c.d. Decreto Rilancio.</span></=
p>=0A<p style=3D"text-align: justify; line-height: 1.2; word-break: bre=
ak-word; mso-line-height-alt: NaNpx; margin: 0;">&nbsp;</p>=0A<p style=3D=
"text-align: justify; line-height: 1.2; word-break: break-word; font-si=
ze: 17px; mso-line-height-alt: 20px; mso-ansi-font-size: 18px; margin: =
0;"><span style=3D"font-size: 17px; mso-ansi-font-size: 18px;">Vengono =
stanziati 6,2 miliardi di euro a favore di soggetti titolari di reddito=
 d=E2=80=99impresa e di lavoro autonomo e ai titolari di partita Iva co=
n ricavi o compensi non superiori ai 5 milioni di euro, che non hanno c=
essato l=E2=80=99attivit=C3=A0 prima del 31 marzo 2020.</span></p>=0A<p=
 style=3D"text-align: justify; line-height: 1.2; word-break: break-word=
; mso-line-height-alt: NaNpx; margin: 0;">&nbsp;</p>=0A<p style=3D"text=
-align: justify; line-height: 1.2; word-break: break-word; font-size: 1=
7px; mso-line-height-alt: 20px; mso-ansi-font-size: 18px; margin: 0;"><=
span style=3D"font-size: 17px; mso-ansi-font-size: 18px;">Le istanze pe=
r il contributo a fondo perduto possono essere predisposte e inviate al=
l=E2=80=99Agenzia delle entrate<span style=3D"color: #000000;">&nbsp;<s=
pan style=3D"background-color: #ffff00;"><strong>a partire dal giorno 1=
5 giugno 2020 e non oltre il giorno 13 agosto 2020.</strong></span></sp=
an></span></p>=0A<p style=3D"text-align: justify; line-height: 1.2; wor=
d-break: break-word; mso-line-height-alt: NaNpx; margin: 0;">&nbsp;</p>=
=0A<p style=3D"text-align: justify; line-height: 1.2; word-break: break=
-word; font-size: 17px; mso-line-height-alt: 20px; mso-ansi-font-size: =
18px; margin: 0;"><span style=3D"font-size: 17px; mso-ansi-font-size: 1=
8px;">Per predisporre e trasmettere l=E2=80=99istanza,&nbsp;<span style=
=3D"background-color: #ffff00;"><strong>il soggetto richiedente pu=C3=B2=
 avvalersi anche di un intermediario</strong></span>,&nbsp;purch=C3=A9 =
quest=E2=80=99ultimo sia stato preventivamente delegato all=E2=80=99uti=
lizzo, per suo conto, del Cassetto fiscale o al servizio di Consultazio=
ne e acquisizione delle fatture elettroniche o dei loro duplicati infor=
matici del portale =E2=80=9CFatture e Corrispettivi=E2=80=9D.</span><br=
><span style=3D"font-size: 17px; mso-ansi-font-size: 18px;">In tale cas=
o, nel modello andr=C3=A0 riportato il codice fiscale dell=E2=80=99inte=
rmediario.</span></p>=0A<p style=3D"text-align: justify; line-height: 1=
.2; word-break: break-word; mso-line-height-alt: NaNpx; margin: 0;">&nb=
sp;</p>=0A<p style=3D"text-align: justify; line-height: 1.2; word-break=
: break-word; font-size: 17px; mso-line-height-alt: 20px; mso-ansi-font=
-size: 18px; margin: 0;"><span style=3D"font-size: 17px; mso-ansi-font-=
size: 18px;">L=E2=80=99importo del contributo =C3=A8 commisurato alla p=
erdita del fatturato e dei corrispettivi subita a causa dell=E2=80=99em=
ergenza da Coronavirus. Sulla base dei dati dichiarati nell=E2=80=99ist=
anza dal soggetto che richiede il contributo, l=E2=80=99Agenzia delle e=
ntrate eroga la somma di denaro mediante bonifico sul conto corrente in=
testato al richiedente.</span></p>=0A<p style=3D"text-align: justify; l=
ine-height: 1.2; word-break: break-word; mso-line-height-alt: NaNpx; ma=
rgin: 0;">&nbsp;</p>=0A<p style=3D"text-align: justify; line-height: 1.=
2; word-break: break-word; font-size: 17px; mso-line-height-alt: 20px; =
mso-ansi-font-size: 18px; margin: 0;"><span style=3D"font-size: 17px; m=
so-ansi-font-size: 18px;">Per identificare con precisione gli operatori=
 economici beneficiari del contributo, il decreto legge n. 34 del 19 ma=
ggio 2020 ha stabilito alcuni specifici requisiti che sono di seguito e=
lencati.</span></p>=0A<p style=3D"text-align: justify; line-height: 1.2=
; word-break: break-word; mso-line-height-alt: NaNpx; margin: 0;">&nbsp=
;</p>=0A<p style=3D"text-align: justify; line-height: 1.2; word-break: =
break-word; mso-line-height-alt: NaNpx; margin: 0;"><strong><span style=
=3D"font-size: 17px; mso-ansi-font-size: 18px;">PRIMO REQUISITO:</span>=
</strong></p>=0A<p style=3D"text-align: justify; line-height: 1.2; word=
-break: break-word; font-size: 17px; mso-line-height-alt: 20px; mso-ans=
i-font-size: 18px; margin: 0;"><span style=3D"font-size: 17px; mso-ansi=
-font-size: 18px;">conseguimento, nell=E2=80=99anno 2019, di un ammonta=
re di ricavi o compensi non superiore a 5 milioni di euro.</span><br><s=
pan style=3D"font-size: 17px; mso-ansi-font-size: 18px;">&nbsp;</span><=
br><span style=3D"font-size: 17px; mso-ansi-font-size: 18px;"><strong>S=
ECONDO REQUISITO:</strong>&nbsp;<span style=3D"background-color: #ffff0=
0;"><strong>almeno uno tra i seguenti requisiti:</strong></span></span>=
</p>=0A<p style=3D"text-align: justify; line-height: 1.2; word-break: b=
reak-word; mso-line-height-alt: NaNpx; margin: 0;">&nbsp;</p>=0A<ul>=0A=
<li style=3D"text-align: justify; line-height: 1.2; font-size: 17px; ms=
o-line-height-alt: 20px; mso-ansi-font-size: 18px;"><span style=3D"font=
-size: 17px; mso-ansi-font-size: 18px;">ammontare del fatturato e dei c=
orrispettivi del mese di aprile 2020 inferiore ai 2/3 dell=E2=80=99ammo=
ntare del fatturato e dei corrispettivi del mese di aprile 2019.<br><br=
></span></li>=0A<li style=3D"text-align: justify; line-height: 1.2; fon=
t-size: 17px; mso-line-height-alt: 20px; mso-ansi-font-size: 18px;"><sp=
an style=3D"font-size: 17px; mso-ansi-font-size: 18px;">inizio dell=E2=80=
=99attivit=C3=A0 a partire dal 1=C2=B0 gennaio 2019<br><br></span></li>=
=0A<li style=3D"text-align: justify; line-height: 1.2; font-size: 17px;=
 mso-line-height-alt: 20px; mso-ansi-font-size: 18px;"><span style=3D"f=
ont-size: 17px; mso-ansi-font-size: 18px;">domicilio fiscale o sede ope=
rativa situati nel territorio di Comuni colpiti da eventi calamitosi (s=
isma, alluvione, crollo strutturale), i cui stati di emergenza erano in=
 atto alla data del 31 gennaio 2020 (data della dichiarazione dello sta=
to di emergenza da Coronavirus). L=E2=80=99elenco di tali Comuni =C3=A8=
 riportato sul nostro sito.</span></li>=0A</ul>=0A<p style=3D"text-alig=
n: justify; line-height: 1.2; word-break: break-word; font-size: 17px; =
mso-line-height-alt: 20px; mso-ansi-font-size: 18px; margin: 0;"><span =
style=3D"font-size: 17px; mso-ansi-font-size: 18px;">Per quanto riguard=
a la determinazione dell=E2=80=99ammontare del fatturato e dei corrispe=
ttivi dei mesi di aprile 2020 e aprile 2019 occorre far riferimento all=
a data di effettuazione delle operazioni di cessione dei beni e di pres=
tazione dei servizi. Pertanto, andranno considerate le fatture con data=
 ricadente nel mese di aprile e, in caso di fatture differite, occorrer=
=C3=A0 far riferimento alla data del DDT (cessioni di beni) o del docum=
ento equipollente (prestazioni di servizio).</span></p>=0A<p style=3D"t=
ext-align: justify; line-height: 1.2; word-break: break-word; mso-line-=
height-alt: NaNpx; margin: 0;">&nbsp;</p>=0A<p style=3D"text-align: jus=
tify; line-height: 1.2; word-break: break-word; mso-line-height-alt: Na=
Npx; margin: 0;">&nbsp;</p>=0A<p style=3D"text-align: justify; line-hei=
ght: 1.2; word-break: break-word; mso-line-height-alt: NaNpx; margin: 0=
;"><strong><span style=3D"font-size: 17px; mso-ansi-font-size: 18px;">L=
a misura del contributo</span></strong></p>=0A<p style=3D"text-align: j=
ustify; line-height: 1.2; word-break: break-word; mso-line-height-alt: =
NaNpx; margin: 0;">&nbsp;</p>=0A<p style=3D"text-align: justify; line-h=
eight: 1.2; word-break: break-word; font-size: 17px; mso-line-height-al=
t: 20px; mso-ansi-font-size: 18px; margin: 0;"><span style=3D"font-size=
: 17px; mso-ansi-font-size: 18px;">L=E2=80=99ammontare del contributo =C3=
=A8 determinato applicando una diversa percentuale alla differenza tra =
l=E2=80=99importo del fatturato e dei corrispettivi del mese di aprile =
2020 e l=E2=80=99analogo importo del mese di aprile 2019. Le percentual=
i previste sono le seguenti:</span></p>=0A<p style=3D"text-align: justi=
fy; line-height: 1.2; word-break: break-word; mso-line-height-alt: NaNp=
x; margin: 0;">&nbsp;</p>=0A<ul>=0A<li style=3D"text-align: justify; li=
ne-height: 1.2; font-size: 17px; mso-line-height-alt: 20px; mso-ansi-fo=
nt-size: 18px;"><span style=3D"font-size: 17px; mso-ansi-font-size: 18p=
x;"><strong>20%</strong>,&nbsp;se i ricavi e i compensi dell=E2=80=99an=
no 2019 sono inferiori o pari a 400.000 euro</span></li>=0A<li style=3D=
"text-align: justify; line-height: 1.2; font-size: 17px; mso-line-heigh=
t-alt: 20px; mso-ansi-font-size: 18px;"><span style=3D"font-size: 17px;=
 mso-ansi-font-size: 18px;"><strong>15%</strong>,&nbsp;se i ricavi e i =
compensi dell=E2=80=99anno 2019 superano i 400.000 euro ma non l=E2=80=99=
importo di 1.000.000 di euro</span></li>=0A<li style=3D"text-align: jus=
tify; line-height: 1.2; font-size: 17px; mso-line-height-alt: 20px; mso=
-ansi-font-size: 18px;"><span style=3D"font-size: 17px; mso-ansi-font-s=
ize: 18px;"><strong>10%</strong>,&nbsp;se i ricavi e i compensi dell=E2=
=80=99anno 2019 superano 1.000.000 di euro ma non l=E2=80=99importo di =
5.000.000 euro.</span></li>=0A</ul>=0A<p style=3D"text-align: justify; =
line-height: 1.2; word-break: break-word; mso-line-height-alt: NaNpx; m=
argin: 0;"><br><span style=3D"font-size: 17px; mso-ansi-font-size: 18px=
;">Il contributo =C3=A8 comunque riconosciuto per un importo non inferi=
ore a 1.000 euro per le persone fisiche e a 2.000 euro per i soggetti d=
iversi dalle persone fisiche.</span></p>=0A<p style=3D"text-align: just=
ify; line-height: 1.2; word-break: break-word; mso-line-height-alt: NaN=
px; margin: 0;">&nbsp;</p>=0A<p style=3D"text-align: justify; line-heig=
ht: 1.2; word-break: break-word; mso-line-height-alt: NaNpx; margin: 0;=
">&nbsp;</p>=0A<p style=3D"text-align: center; line-height: 1.2; word-b=
reak: break-word; font-size: 22px; mso-line-height-alt: 26px; margin: 0=
;"><span style=3D"font-size: 22px; color: #ff6600;"><strong><a style=3D=
"text-decoration: underline; color: #ff6600;" href=3D"http://fnaarc.mus=
vc5.net/e/t?q=3D5%3d9W0ZEc%26s%3dS%26v%3dT%26v%3dU9WEY%263%3dA1LxL_ysas=
_03_ztZr_09_ysas_985P4.8v4hJk.B1_JYvW_TnGvLqSp7-nGh3z6_ysas_98kHuLzBiM2=
H-h-8wGkG3i4h-x8y63Mv-Dm-4uLq6pHiSpGvB.oLuE%26k%3dE3L35C.GlL%26qL%3dA" =
target=3D"_blank" rel=3D"noopener">PER LE ISTRUZIONI OPERATIVE, LE SCAD=
ENZE, I MODULI E I CASI PARTICOLARI&nbsp;CLICCA QUI</a></strong></span>=
</p>=0A<p style=3D"text-align: center; line-height: 1.2; word-break: br=
eak-word; mso-line-height-alt: NaNpx; margin: 0;">&nbsp;</p>=0A<p style=
=3D"text-align: center; line-height: 1.2; word-break: break-word; mso-l=
ine-height-alt: NaNpx; margin: 0;">&nbsp;</p>=0A<p style=3D"text-align:=
 left; line-height: 1.2; word-break: break-word; mso-line-height-alt: N=
aNpx; margin: 0;">&nbsp;</p>=0A<p style=3D"line-height: 1.2; word-break=
: break-word; font-size: 17px; mso-line-height-alt: 20px; mso-ansi-font=
-size: 18px; margin: 0;"><span style=3D"font-size: 17px; mso-ansi-font-=
size: 18px;">Un cordiale saluto,&nbsp;</span></p>=0A<p style=3D"line-he=
ight: 1.2; word-break: break-word; mso-line-height-alt: NaNpx; margin: =
0;">&nbsp;</p>=0A<p style=3D"line-height: 1.2; word-break: break-word; =
mso-line-height-alt: NaNpx; margin: 0;"><em><strong><span style=3D"font=
-size: 17px; mso-ansi-font-size: 18px;">FNAARC</span></strong></em></p>=
=0A</div>=0A</div>=0A=0A<tab=
le class=3D"divider" border=3D"0" cellpadding=3D"0" cellspacing=3D"0" w=
idth=3D"100%" style=3D"table-layout: fixed; vertical-align: top; border=
-spacing: 0; border-collapse: collapse; mso-table-lspace: 0pt; mso-tabl=
e-rspace: 0pt; min-width: 100%; -ms-text-size-adjust: 100%; -webkit-tex=
t-size-adjust: 100%;" role=3D"presentation" valign=3D"top">=0A<tbody>=0A=
<tr style=3D"vertical-align: top;" valign=3D"top">=0A<td class=3D"divid=
er_inner" style=3D"word-break: break-word; vertical-align: top; min-wid=
th: 100%; -ms-text-size-adjust: 100%; -webkit-text-size-adjust: 100%; p=
adding-top: 10px; padding-right: 10px; padding-bottom: 10px; padding-le=
ft: 10px;" valign=3D"top">=0A<table class=3D"divider_content" border=3D=
"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" style=3D"table-l=
ayout: fixed; vertical-align: top; border-spacing: 0; border-collapse: =
collapse; mso-table-lspace: 0pt; mso-table-rspace: 0pt; border-top: 1px=
 solid #BBBBBB; width: 100%;" align=3D"center" role=3D"presentation" va=
lign=3D"top">=0A<tbody>=0A<tr style=3D"vertical-align: top;" valign=3D"=
top">=0A<td style=3D"word-break: break-word; vertical-align: top; -ms-t=
ext-size-adjust: 100%; -webkit-text-size-adjust: 100%;" valign=3D"top">=
<span></span></td>=0A</tr>=0A</tbody>=0A</table>=0A</td>=0A</tr>=0A</tb=
ody>=0A</table>=0A=0A</div>=0A=0A=0A=
<div class=3D"col num6" style=3D"min-width: 320px; max-width: 335px; di=
splay: table-cell; vertical-align: top; width: 335px;">=0A<div style=3D=
"width:100% !important;">=0A=0A<div style=3D=
"border-top:0px solid transparent; border-left:0px solid transparent; b=
order-bottom:0px solid transparent; border-right:0px solid transparent;=
 padding-top:5px; padding-bottom:5px; padding-right: 0px; padding-left:=
 0px;">=0A=0A<div class=3D"img-container center fixedwi=
dth" align=3D"center" style=3D"padding-right: 0px;padding-left: 0px;">=0A=
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ght-alt: 14px;">=0A<p style=3D"text-align: center; line-height: 1.2; wo=
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