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) the sanitation of the environments in which the work and institutional activity is carried out and of the tools used as part of these activities;
b) the administration of swabs to those who work in the context of the work and institutional activities carried out by the subjects referred to in the paragraph 1;
c) the purchase of personal protective equipment, which masks, gloves, visors and protective goggles, protective suits and boots, that comply with the essential safety requirements established by European legislation;
d) the purchase of cleaning and disinfectant products;
e) the purchase of safety devices other than those referred to in letter 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) the purchase of devices designed to guarantee interpersonal safety distance, 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, July and August 2021. In this regard, Circular 20/E of 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.