Description
This is a grant:
a) equal to 100 per cent of the eligible expenditure for the purchase or replacement of equipment necessary for the practice of a sporting discipline and intended to introduce people with physical, intellectual or sensory disabilities to sport (paragraph 2);
b) equal to 95 per cent of the eligible expenditure for the purchase or replacement of specific individual equipment necessary for the practice of a sporting discipline by athletes with physical, intellectual or sensory disabilities who are registered members of the applicant sports association or club (paragraph 3).
The equipment covered by the grant must comply with safety requirements and, where applicable, hold the necessary approvals required by current legislation.
Only expenditure for which receipts were issued after the date of submission of the grant application is eligible.
The grant is provided for under Article 26, paragraphs 2 and 3, of Provincial Law No. 4 of 21 April 2016, ‘Provincial Law on Sport 2016’.
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. |
| CATASTROPHIC EVENTS POLICY |
From 1 April 2026, access to public grants and subsidies by beneficiaries registered in the Companies Register who own, manage or use land, buildings, plant, machinery, and industrial and commercial equipment as referred to in Article 2424, first paragraph, Assets section, item B-II, numbers 1), 2) and 3) of the Civil Code,used in the course of business, is subject to the taking out of an insurance policy covering damage caused to such assets by natural disasters and catastrophic events. The policy must be in force at the time the grant is awarded and must remain in force for the entire duration of the initiatives. In the event of failure to comply with the insurance obligation – implemented at provincial level by Provincial Executive Resolution No. 2114 of 19 December 2025 – the grant will be refused.