Sanitization bonus. News – Stock market projections


The news communicated by the Inland Revenue is that from 20 July it is possible to communicate the costs of disinfestation and adaptation of the workplace. This communication is necessary for obtaining the tax credit. It will be possible request the sanitization bonus from 20 July. It is assigned to finance the costs for the adaptation of the workplace to the safety measures against the spread of the Covid. Furthermore, it can be used for the purchase of protective devices. To obtain it, a communication must be sent to the Inland Revenue with proof of the expenses incurred. This communication must be sent electronically, from 20 July to 7 September 2020 for sanitation. Instead, the deadline is until 20 November 2021, for the adaptation of the workplace. After that, you will get the tax credit, to be used for themselves or to be transferred to others. These are the main changes relating to the methods for obtaining and using the bonus.

For what expenses the sanitization bonus is recognizable

The credit is foreseen on the expenses for the safe reopening of the activities after the lockdown. It is therefore aimed at bars, restaurants, hotels, theaters and cinemas, including flat rates and foundations. To better specify the purpose of the intervention, it is good to dwell on the concept of sanitization. It means the activity aimed at eliminating or reducing the presence of the Covid-19 in the workplace. The outcome of this activity must be certified by a qualified professional, based on the security protocols currently in force. The bonus amount recognized is 60% of the expense incurred for a maximum of 80 thousand euros, for a tax credit of up to 48 thousand euros. The concession concerns expenses incurred in 2020, even before May 19, i.e. the date of entry into force of the Relaunch decree.

As anticipated, the tax credit can be used for themselves, by placing it in compensation with the F24 model. Alternatively, it can be sold, even partially, by 31 December 2021, with the faculty of subsequent transfer of the same credit. Furthermore, it does not contribute to the formation of income and the IRAP tax base. This regards the expenses incurred for the purchase of protective devices. Instead, those incurred for the adaptation of the environments are intended to be subject to the two taxes.

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