Come previsto dall’art. 13 del D.L. 202/2024 (c.d. Decreto Milleproroghe), è stato rinviato al prossimo 31 Marzo 2025 l’obbligo di stipula di un’assicurazione contro le catastrofi naturali per le imprese, come disposto dalla Legge di Bilancio 2024 (art. 1, commi da 101 a 111, della L. 213/2023).
The obligation concerns all enterprises with a registered office in Italy (excluding agricultural companies) and companies with a registered office abroad with a permanent establishment in Italy, required to be registered in the Commercial Register ai sensi dell’articolo 2188 del codice civile. Tali imprese hanno l’obbligo di stipulare by 31 March 2025 an insurance policy covering damage directly caused by natural disasters and catastrophic events, occurring within the national territory (earthquakes, floods, landslides, inundations and floods), to land, buildings, plant, machinery and industrial and commercial equipment used for any reason whatsoever in the exercise of the business activity, with the exclusion of those already covered by similar insurance cover, even if taken out by parties other than the entrepreneur using the assets.
In the event of non-compliance with the insurance obligation, the sanction will take the form of loss of access to the contributions, subsidies or facilities of a financial nature from public resources, including those provided in connection with calamitous and catastrophic events.
La disposizione è finalizzata ad assicurare un ristoro economico alle imprese con sede in Italia in caso di eventi catastrofali, che possono generare danni alla popolazione, alle imprese stesse e alle infrastrutture, con l’obiettivo di porre il rischio di tali eventi ed i relativi costi non solo a carico dello Stato, ma anche di soggetti privati.
While remaining at your disposal for any doubts or requests for clarification, we would like to take this opportunity to extend our best regards to all.