Description
The grant, provided for under Article 33 of the Provincial Law of 21 April 2016, No. 4 “Provincial Law on Sport 2016”, is intended to finance works and projects relating to the construction, renovation, extension or improvement of local sports facilities, which must be fully functional and usable on their own following the works.
Works are eligible for funding where the total cost, including tax charges, is not less than 100,000 euros and not more than 1,000,000 euros.
Funding is granted at a rate of 75 per cent of eligible expenditure and, in any event, up to a maximum of 500,000 euro.
Projects involving the construction of new facilities are eligible only on land owned by the local authority or over which the local authority has the right of use or enjoyment for a period of not less than 15 years.
Each beneficiary may submit only one grant application per year. In any case, a further grant application may only be submitted after the submission of the documentation required for the settlement of the balance of the last grant awarded pursuant to Article 33 of Provincial Law No. 4 of 21 April 2016.
Only one grant application may be submittedper yearfor each sports facility. In any case, a further grant application may only be submitted after the submission of the documentation required for the settlement of the balance of the last grant awarded for the same facility, pursuant to Article 33 of Provincial Law No. 4 of 21 April 2016.
Restrictions
| CUP |
| Invoices relating to the purchase of goods and services eligible for public incentives for productive activities, granted for any reason and in any form by a public authority, including through other public or private entities, or in any way attributable to them, must contain the unique project code (CUP), as set out in the grant agreement or communicated at the time the incentive is awarded or at the time of application for the incentive. This requirement is introduced by Article 5(6) of Decree-Law No. 13 of 24 February 2023, – converted by Law No. 41 of 21 April 2023 and amended by Law No. 213 of 30 December 2023. If the CUP has not been included in the electronic invoice or has been incorrectly stated by the supplier/service provider and the latter has not reissued it correctly (= a credit note cancelling the invoice and the issue of a new invoice), the recipient/client may add the CUP to the invoice using the web service available on the “Fatture e Corrispettivi” portal, under the “Electronic Invoices and Other VAT Data” section, in the “Communications” box, “CUP Integration” link on the Italian Revenue Agency’s website. Further information on this is available in the relevant Guide:https://www.agenziaentrate.gov.it/portale/documents/d/guest/guida-all-utilizzo-del-servizio-di-integrazione-del-cup-in-fattura. |