Description
This is a contribution
(a) equal to 100% of the eligible expenditure for the purchase or replacement of equipment necessary for the practice of a sporting discipline and intended for the initiation into sport of persons with physical, intellectual or sensory disabilities (paragraph 2);
b) equal to 95% of the eligible expenditure for the purchase or replacement of specific individual equipment necessary for the practice of a sport discipline by athletes with physical, intellectual or sensory disabilities who are members of the applicant sports association or club (par. 3).
The equipment for which the grant is awarded must meet the safety requirements and be provided with any approvals required by the laws in force.
Only expenses for which expenditure documents were issued after the date of submission of the application are eligible.
The contribution is provided for in 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 acquisition of goods and services that are the subject of public incentives for productive activities, disbursed for any reason and in any form by a Public Administration, including through other public or private entities, or in any way traceable to them, must contain the unique project code (CUP), stated in the deed of concession or communicated at the time the incentive is awarded or at the time the incentive is requested. This obligation is introduced in Article 5, paragraph 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 reported in the electronic invoice or has been reported incorrectly by the assignor/provider and the latter has not reissued it correctly (= credit note cancelling the invoice and issuing a new invoice), the assignee/purchaser may integrate the CUP in the invoice by using the web service available on the Invoices and Payments portal, area "Electronic invoices and other VAT data", box "Communications", link "CUP integration" of the Revenue Agency. More information on this can be found in the appropriate Guide: https://www.agenziaentrate.gov.it/portale/documents/d/guest/guida-all-utilizzo-del-servizio-di-integrazione-del-cup-in-fattura. |