{"id":10112,"date":"2021-03-15T10:05:17","date_gmt":"2021-03-15T09:05:17","guid":{"rendered":"https:\/\/www.sikuel.it\/?p=10112"},"modified":"2021-06-11T12:57:08","modified_gmt":"2021-06-11T10:57:08","slug":"fondo-covid-avance-2021","status":"publish","type":"post","link":"https:\/\/www.sikuel.it\/es\/tributi\/fondo-covid-avanzo-2021\/","title":{"rendered":"Fondo COVID para la Administraci\u00f3n P\u00fablica \u2013 Super\u00e1vit para 2021"},"content":{"rendered":"

La certificaci\u00f3n que acredita la p\u00e9rdida de ingresos debido a la pandemia, que debe enviarse a la Contadur\u00eda General del Estado, vence el 31\/05\/2021.<\/strong>
\nEl resultado final de este cumplimiento contable podr\u00eda reservar una agradable sorpresa, es decir, detectar un EXCEDENTE de recursos disponibles en el fondo Covid 2020. De hecho, muchos organismos no han logrado comprometer todas las contribuciones que obtuvieron en 2020 del Estado y, para no dispersar estos valiosos recursos ya desembolsados, la orientaci\u00f3n del MEF es permitir su uso siempre para fines relacionados con la emergencia sanitaria en 2021.<\/p>\n

Publicar las preguntas frecuentes sobre sitio web de la Contadur\u00eda General del Estado sobre el tema \u201cFondo COVID\u201d<\/strong><\/span><\/a>, to clarify doubts about the possibility of transferring unused funds by December 31, 2020, to the 2021-2023 budget forecasts.<\/p>\n

En caso de que una entidad no haya utilizado todos los recursos del \u201cfondone\u201d en 2020 y, por lo tanto, el saldo resulte positivo en la certificaci\u00f3n, \u00bfse deber\u00e1n devolver las sumas? <\/em>
\nLos posibles recursos recibidos de la entidad pero no utilizados se destinar\u00e1n a la cuota vinculada del resultado de gesti\u00f3n de 2020 y podr\u00e1n utilizarse para compensar tanto la p\u00e9rdida de ingresos de 2021 como para hacer frente a las necesidades de gastos para 2021 relacionadas con el Covid-19 tambi\u00e9n en 2021 (v\u00e9ase al respecto el apartado 823 del art\u00edculo 1 de la ley de 30 de diciembre de 2020, n. 178 \u2013 ley de presupuestos para 2021). La verificaci\u00f3n final de la p\u00e9rdida de ingresos y de la evoluci\u00f3n de los gastos de 2020 y 2021, tras la cual se proceder\u00e1 a la eventual regularizaci\u00f3n de las relaciones financieras entre Municipios y entre Provincias y Ciudades metropolitanas, o entre los dos compartimentos mencionados, mediante una reprogramaci\u00f3n espec\u00edfica de los importes, se realizar\u00e1 a m\u00e1s tardar el 30 de junio de 2022.<\/p>\n

\u00bfLos recursos del \u201cfondone\u201d que se transfirieron a remanente vinculado antes del 31 de diciembre de 2020 ya se pueden utilizar en el presupuesto de previsi\u00f3n? <\/em>
\nS\u00ed. Se confirma que los recursos del Fondo, no utilizados antes del 31 de diciembre de 2020 y transferidos a un remanente restringido, pueden utilizarse ya en la preparaci\u00f3n del presupuesto de previsi\u00f3n 2021-2023, a trav\u00e9s de su inscripci\u00f3n en el primer ejercicio del presupuesto de previsi\u00f3n (art. 187, apartado 3, D.lgs. n. 267\/2000). A tal efecto, se remite al apartado 823 del art. 1 de la ley de 30 de diciembre de 2020, n. 178 \u2013 ley de presupuesto para 2021, que prev\u00e9, entre otras cosas, que los recursos del Fondo en cuesti\u00f3n \u201cest\u00e1n restringidos a las finalidades de compensar, en el bienio 2020 y 2021, la p\u00e9rdida de recaudaci\u00f3n relacionada con la emergencia epidemiol\u00f3gica de COVID-19. Los recursos no utilizados al final de cada ejercicio se transfieren a la cuota restringida del resultado de gesti\u00f3n, no pueden ser liberados de conformidad con el art\u00edculo 109, apartado 1 ter, del decreto-ley de 17 de marzo de 2020, n. 18, convertido, con modificaciones, por la ley de 24 de abril de 2020, n. 27 y no est\u00e1n sujetas a los l\u00edmites previstos por el art\u00edculo 1, apartados 897 y 898, de la ley de 30 de diciembre de 2018, n. 145\u201d. En otras palabras, las sumas recibidas por cada entidad en 2020 en exceso respecto a las necesidades se utilizan para compensar las p\u00e9rdidas de recaudaci\u00f3n de 2021 y, por lo tanto, para hacer frente a las necesidades relacionadas con la emergencia epidemiol\u00f3gica de Covid-19 tambi\u00e9n en 2021.
\n\u00a0<\/strong>
\nPara informaci\u00f3n t\u00e9cnica y comercial cont\u00e1ctenos al 0932 667555 o al 3486185167<\/p>\n

Foto de Bruno Neurat en Unsplash<\/em><\/h6>","protected":false},"excerpt":{"rendered":"

Scade il 31\/05\/2021 la Certificazione attestante la perdita di gettito a causa della pandemia, da inviare alla Ragioneria Generale dello Stato. Il risultato finale di questo adempimento contabile potrebbe riservare una bella sorpresa, ovvero rilevare un AVANZO di risorse disponibili nel fondo Covid 2020. Molti Enti, infatti, non sono riusciti ad impegnare tutti i contributi […]<\/p>\n","protected":false},"author":1,"featured_media":10181,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[15,14],"tags":[58],"class_list":["post-10112","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news","category-tributi","tag-fondo-covid"],"acf":[],"yoast_head":"\nFondo COVID Pubbliche Amministrazioni - Avanzo per il 2021<\/title>\n<meta name=\"description\" content=\"Fondo COVID. 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