Business rental bonus 2022: when does it expire?

Those who are late in making payments will also be able to benefit from the business rental bonus, as long as they are made within the deadline set. Let’s see together when it will be possible to take advantage of the discount.

L’Revenue Agency provided some clarifications about the Tourist business rental bonus through theruling no.426 of 12 August 2022.

The Agency reminds that the concession is also due to those who pay late but within the deadline of August 29as written in a Faq published on its website.

Business rental bonus 2022: expiry


Latecomers will also be able to benefit from the business rental bonus. L’Revenue Agencyin fact, he recalled that even those who pay late but within the deadline of the August 29.

In fact, according to the conditions provided for by the European Commissionthe tax credit can only be recognized for rents paid by 30 June 2022, but the Agency has extended the deadline, considering:

to be able to consider the fees paid after June 30, 2022 but by August 29, 2022, also valid for the purposes of recognizing the tax credit, in application of Article 3, paragraph 2, of the Statute of Taxpayers’ Rights.

The Business rental bonus was introduced from Relaunch Decree to be subsequently modified. Let’s see together what it is.

Business rental bonus 2022: how it works

Business rental bonus 2022: when does it expire?

The Sostegni-ter Decree has established that companies in the tourism sector will be able to take advantage of the rental bonus in the months of January, February And March 2022. The facility consists of a tax credit of 60% of the rent paid.

In order to take advantage of the tax credit, it is necessary that during each reference month there has been a reduction in turnover or fees equal to at least 50% compared to the same reference month.

The tax credit, equal to 30% or 60% of the sums paid for the fees, can be used in the tax return of the tax period of incurring the expense or in compensation but only after the payment of the fees.

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The variety offered by video games never ceases to amaze him. He loves OutRun's drifting as well as the contemplative walks of Dear Esther. Immersing himself in other worlds is an incomparable feeling for him: he understood it by playing for the first time in Shenmue.

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