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.