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The Ministry of Finance and Budget has issued a notification on “Special Bonus to Favor Families in Purchasing Early Childhood and Rigid Need Products”, which provides instructions and instructions for filling out and transmitting the application for obtaining the Special SMaC Bonus, which is provided by Delegated Decree No. 56 of 2024.
It is worth noting that the SMaC bonus is paid as a lump sum during the 2024 tax period and is confirmed to the head of the household in the eligible household who applied for it in accordance with the provisions of the above-mentioned enabling decree.
Requested transfer
Since the beginning of June, the IT application for filling out and electronically transmitting bonus applications has been operational and is available to users on the Public Administration Portal www.gov.sm – Online Services (IGR, IGR2 sections).
To use the application, after accessing the portal, you need to request authorization for the services: IGR Direct Tax – Capital, Direct Tax Component, IGR2, Request for Additional Bonus.
In accordance with Article 4, paragraph 1, of Delegated Decree 56/2024, the deadline for submitting applications is December 31, 2024.
In order to guarantee the correct inclusion of all family members in the application form, the person filling out the form must obtain specific authorization from the family members (except minors). In addition, the same regulations as for tax returns apply to the preparation and transmission of the application; in this regard, those who are registered in the appropriate professional registers of trade unions and industry associations and have the necessary qualifications (professional qualifications) are considered as nominees. Among the responsible persons are private users, who can request personal data like general users in order to be able to fill out requests for other subjects, up to a maximum of 10 requests. When filling out the application form for other subjects, the responsible person must obtain specific authorization from the head of the household and all members of the family unit.
To facilitate data entry, when completing the application, the fields will be pre-filled with data from the tax return submitted by the head of household and family members related to the 2023 tax period, held in accordance with the provisions of Law 166 of December 16, 2013 and subsequent amendments. It is therefore recommended that the tax return related to the 2023 tax period (such as the IGR-L form, or the IGR-G form if the income comes only from employment or pensions), if due under the current regulations, must be presented prior to completing and validating the bonus application.
For entities that are members of a family unit as of December 31, 2023 but are not tax residents in San Marino during the tax period 2023, their income data and related deductible liabilities (see article 3, paragraph 2 of Delegated Decree no. 56/2024) filed in the tax return in the country of tax residence must be entered manually, accompanied by the above-mentioned declaration.
Request for bonus
Household heads registered in the area can apply for the relevant bonus. The residence must appear in the resident register of the Civil Registry Office of the Population and Electoral Service as of December 31, 2023.
For the purposes of the application of the provisions of Delegated Decree No. 56/2024, a family unit is defined as a group of persons who, as of December 31, 2023, are connected by marriage, cohabitation, death of marriage, civil union, kinship, affinity, adoption, guardianship, foster care, according to current regulations, or by affectionate connection, have habitual and actual residence in the same housing unit, have a registered residence shown in the Population and Electoral Resident Register of the State of Ohio for Citizenship Services, or have a residence permit. A family unit may also consist of only one person.
Holders of tourist, special and seafarer residence permits and persons with work residence permits that require cohabitation (e.g. caregivers) are not part of a family unit.
Family members, registered residents or residence permit holders must file a tax return related to the 2023 tax period in accordance with the current provisions of Law 166/2013 and its subsequent amendments. If members of a family unit are required to file a tax return in another country because they are not tax residents of San Marino during the 2023 tax period, they must continue to enter their income figures for 2023 and any expected and designated deductions in accordance with Article 3, paragraph 2, of Delegated Decree 56 of 2024, mandating the attachment of the relevant document (foreign tax return). However, if the person has no income, the relevant declaration must be attached.
It is important to note that family members who are unemployed or jobless during 2023 must be registered on the list of private sector job placements and must not refuse job offers. Pensioners and students under 26 years of age do not need to register if they regularly attend a study course. The latter must compulsorily attach documents proving registration for a study course.
Please note that, pursuant to Article 4 of Delegated Decree S6/2024, the applicant is responsible for providing all the information necessary for the calculation of the prize, refer to:
1) The composition of the family unit;
2) Confirm that the family members have reported income generated in the 2023 tax year;
3) The correctness of the calculated income range.
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