Maxi-tax moratorium, with all deadlines from here to the end of the year postponed to spring for companies and VAT numbers in difficulty, with particular attention to hotels and restaurants.
And a new tranche of aid to precarious workers, from tourism to sports seasonal workers, other resources for overtime for the police committed to enforcing anti-Covid rules and an ad hoc fund to help the trade fair and congress sector, essentially stopped since the beginning of the pandemic.
The fourth Ristori decree arrives with the go-ahead in yet another nocturnal Council of Ministers which concludes, with another 8 billion, the 'saga' of measures to compensate for the activities closed to contain the second wave of the epidemic.
The government is actually already working both on a further end-of-year decree - which should be combined with the traditional Milleproroghe - which will contain a series of interventions that have not found a place in the quater, and on the next Ristori decree at the beginning of 2021, the "final" one. : at that time the circle of aid to the economy should be closed, thanks to a new deviation of at least 20 billion, and an "equalization" mechanism should be introduced to guarantee more support to those who actually lost the most in the months of the crisis, also including the professionals.
In the meantime, companies will be able to count on the postponement to 10 December of the advance payments of Irpef, Ires and Irap due on 30 November: a mini postponement useful for re-calculating the losses of the first half and seeing who falls within the new deadline at the end of April, scheduled those activities (within the 50 million mark) that have registered decreases in turnover of at least 33%.
For restaurants in the orange and red areas and for all businesses closed in the red areas indicated in the Ateco lists for access to the non-repayable fund (which should also extend to commercial agents) the postponement will apply regardless of the turnover and loss limits , extending the current standard for Isa subjects in these areas.
The list also includes hotels, tour operators and travel agencies in the red areas that will benefit from the tax moratorium even if they have not been explicitly closed for the Dpcm.
