Vademecum on the tax measures of the Raising Decree


L’Revenue Agency he made available online a precious vade mecum with the provisions of Relaunch Decree, or on health measures, job support is economy is of social policies related to the epidemiological emergency from COVID-19. In particular, the tax news and gods bonus is concessions aimed at helping families and businesses against the inconvenience created by the coronavirus.

Here is a quick summary of what is illustrated by the Agency:

Aid for adaptation and sanitation of workplaces

The vade mecum illustrates how companies and self-employed workers who carry out their activities in places open to the public can take advantage of the tax credit equal to 60% of the expenses incurred for the adaptation to health requirements and containment measures against the spread by COVID-19, the sanitization of the environments and tools used and for the purchase of individual protection devices designed to guarantee the health of works and users.

Bonuses for home, energy and holidays

Space also for deductions for interventions of energy efficiency, reduction of seismic risk and for the installation of photovoltaic systems and charging infrastructures for electric vehicles, which go up to 110% for the expenses incurred from 1 July 2020 to 31 December 2021 The deductions can be used in 5 equal annual installments or you can opt for the transformation into a tax credit or discount for the amount corresponding to the deduction. Families with valid ISEE not exceeding 40 thousand euros can also take advantage of a credit, up to 500 euros, which can be used to pay for the services offered by tourist accommodation businesses, bed & breakfasts and farmhouses. For households consisting of two people the amount of the credit is 300 euros, for those consisting of one person it is 150 euros.

Small business (Ansa)

Masks without VAT

Until December 31 of this year, the sales of masks and other medical devices and personal protection are exempt from VAT, with the right to deduct the tax paid on purchases. As of January 1, 2021, a VAT rate of 5% will be applied.

Non-refundable contributions for businesses and no IRAP

Small and medium-sized enterprises and self-employed VAT holders who in April 2020 had a turnover lower than 2/3 of that of April 2019 can request grants. The recognized contribution will not contribute to the formation of the taxable base of income taxes, nor to the formation of the value of net production, for IRAP purposes. Speaking of Irap, the Agency recalls that entrepreneurs and self-employed workers with revenues or fees that have not exceeded 250 million euros in the previous tax period will not have to pay the 2019 balance and the first installment of the 2020 down payment. also to the bonus for rental fees for non-residential properties: a tax credit of 60% of the rental fee paid for the months of March, April and May 2020 is envisaged.

Suspension of payment cards and collection activities

The vademecum summarizes the measures in favor of taxpayers regarding the activities of the Revenue Agency – Collection. The decree, in fact, provided for the suspension until 31 August of the payment terms deriving from payment cards, debit notices and assessment notices entrusted to the Collection Agent. The suspension also affects the notification of new folders and other collection documents. The 2020 installments of the “scrapping-ter” and of the “balance and excerpt”, if not paid on the relevant due dates, can be paid by 10 December without losing the facilitations provided and without additional charges. The release of the foreclosures of wages and pensions is also triggered and softer rules for installments in place or requested by August 31st arrive. It is also possible to install the payables relating to payment plans of the “scrapping-ter” or the “balance and write-off” lapsed due to non-payment of the installments expired in 2019.

Finally, the Revenue Agency clarifies that while issuing the documents relating to checks expiring in 2020 by 31 December, it will notify the taxpayers only in 2021, without charging the interest.

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