Description
This is the application submitted by sports associations or clubs that have been awarded a grant for works and projects relating to the construction, renovation, extension and improvement of local sports facilities, which must be fully functional and fit for use following the completion of the works.
The final payment is granted up to the amount of the grant awarded and any advance payments already made.
The grant is provided for under Article 33 of Provincial Law No. 4 of 21 April 2016, the “2016 Provincial Law on Sport”.
Restrictions
| CUP |
| Invoices relating to the purchase of goods and services eligible for public incentives for productive activities, granted on any grounds 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 same. 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. |