Art. 32 of the Law Decree 73/2021 (c.d. Support bis), renews, for part of 2021, the sanitation bonus, already planned for the year 2020 from art. 125 del DL 34/2020, making some changes.
The scope of the recipients of the measure is unchanged, just as the list of goods and services the purchase of which gives the right to submit an application is substantially unchanged.
More precisely, it deals with the expenses incurred for:
a) la sanificazione degli ambienti nei quali è esercitata l’attività lavorativa e istituzionale e degli strumenti utilizzati nell’ambito di tali attività;
b) la somministrazione di tamponi a coloro che prestano la propria opera nell’ambito delle attività lavorative e istituzionali esercitate dai soggetti di cui al comma 1;
c) l’acquisto di dispositivi di protezione individuale, which masks, gloves, visors and protective goggles, protective suits and boots, that comply with the essential safety requirements established by European legislation;
d) l’acquisto di prodotti detergenti e disinfettanti;
e) l’acquisto di dispositivi di sicurezza diversi da quelli di cui alla lettera c), such as thermometers, thermoscanner, decontaminating and sanitizing mats and trays, that comply with the essential safety requirements established by European legislation, including any installation costs;
f) l’acquisto di dispositivi atti a garantire la distanza di sicurezza interpersonale, such as barriers and protective panels, including any installation costs.
What is different is the amount of credit that passes to 30% with a maximum of € 60.000,00 per taxpayer. From this it follows that the expense cannot exceed € 200.000,00.
Furthermore, only the costs incurred in the months of June are considered, luglio e agosto 2021. A tal proposito la Circolare 20/E del 2020 he had already made it clear, about the similar bonus provided by the Legislative Decree 34 quoted, that the expression "incurred" must be understood in the valid sense for the purposes of income taxes.
The eligible costs will therefore be those pertaining to companies and vice versa those paid for self-employed workers.
There is an overall limit of € 200 million for the financing of the measure, so it is possible that, as for the similar rule of last year, the credit concretely recognized is inferior to that theoretically due.
The tax credit can be used in the tax return relating to the tax period of incurring the expense or in compensation. It does not contribute to the formation of the IRES and IRAP tax base.
For the submission of the application, it is necessary to wait for a measure from the Director of the Revenue Agency.