Here is the Revenue Agency Vademecum Guide
Let’s remember briefly the five main innovations introduced:
– tax credit for businesses and self-employed workers who carry out their activities in places open to the public (60% of the expenses incurred for the adaptation of the workplace to health requirements, the sanitation of the environments and the purchase of personal protective equipment);
– confirmation and enhancement of the eco-bonus and sismabonus, which reach 110% for expenses incurred from 1 July 2020 to 31 December 2021
– prediction of a holiday bonus for holidays in Italy, for an amount up to 500 euros, for households with ISEE not exceeding 40 thousand euros.
– forecast of grants to companies and self-employed VAT holders, which in April recorded a turnover of less than 2/3 compared to the previous year;
– emergency income expected as extraordinary income support to households in conditions of economic need as a consequence of the epidemiological emergency from Covid-19.
The guide / vademecum, prepared by the Revenue Agency, better clarifies the doubtful points and clearly explains what, how and who can take advantage of the contributions provided.