Sanitization Bonus of 60%: admissible even if carried out in economy, Model and Instructions


They are available, in a provision signed today by the Director of the Revenue Agency i patterns and instructions to take advantage of tax credits introduced by the Raising Decree for the sanitation costs e purchase of protective devices individual, and for the costs of adapting the workplace.

Circular 20 / E of 10 July 202o has also been published on the revenue website, with which the Agency provides the first interpretative clarifications and operational guidelines on the two tax credits.

Tax credit for the sanitation of the workplace

The sanitation bonus is for all employers who basically sanitize the premises.

The bonus is therefore aimed at companies and self-employed workers who carry out their activity in places open to the public. The tax credit is equal to 60% of the expenses incurred for the adaptation to health requirements and containment measures against the diffusion from COVID-19, the sanitation of the environments and tools used and for the purchase of protective devices individual acts to guarantee the health of jobs and users.

The credit is valid for the 2020 tax period and can be used in compensation through the f24 form.

How to take advantage of the Tax Credit?

The form to communicate the expenses eligible for the tax credit must be sent exclusively with the specific web service present in the reserved area of ​​the website or through the Agency’s telematic channels, and will be answered within five days.

The provision also clarifies the method that allows the recipient of the bonus to opt, instead of using it in compensation for tax credits, for the transfer, even partial, of the credits themselves to other subjects, including credit and other financial intermediaries.

Who is entitled to the Sanitation Bonus?

Pursuant to paragraph 1 of article 120, it is recognized “to subjects carrying out business, art or profession activities in places open to the public indicated in Annex 1, to associations, foundations and other private entities, including third sector entities”.

These are typically bars, restaurants, hotels, theaters and cinemas, including flat rates, entrepreneurs and agricultural businesses, both which determine income on a cadastral basis by natural regime, and those which produce business income, associations, foundations and other private entities, including third sector entities, are eligible for credits.

For the latter, the circular deems the extension of the benefit applicable even if they do not exercise, mainly or exclusively, a business activity.

Clarifications also in the event that the sanitation of the premises takes place in economy. Basically, the costs of sanitizing the rooms carried out by the same beneficiary entity, making use of its employees or collaborators, are also eligible.

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