Description
This is the application submitted by sports associations or clubs that have been awarded a grant to purchase technical and sporting equipment – both fixed and portable – necessary for the practice of a sporting discipline and intended to introduce people with physical, intellectual or sensory disabilities to sport (paragraph 2).
In other words, they have received the grant to purchase specific individual technical sports equipment, both fixed and portable, necessary for the practice of a sport by athletes with physical, intellectual or sensory disabilities who are already registered members (paragraph 3).
For the purchase of technical sports equipment intended to introduce athletes with disabilities to sport, the grant is paid at 100 per cent of the eligible expenditure and, in any event, up to the limit of the grant awarded.
For the purchase or replacement of technical sports equipment intended for the sporting activities of athletes with disabilities, the grant is paid at 95 per cent of the eligible expenditure and, in any event, within the limits of the grant awarded.
This 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
The applicant must have previously submitted an application for a grant, and the grant must have been awarded to them by a decision of the head of the provincial body responsible for sport.
| CUP |
| Invoices relating to the purchase of goods and services eligible for public incentives for productive activities, provided 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 award document 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. |