The instructions of the Revenue Agency have arrived on the tax credit for the costs of sanitizing work environments and the purchase of personal protective equipment (masks and gloves, but not only). Explanations are contained in a measure published last Friday by the Director of Taxation and also containing the models to be used. In another document, the circular 20/E, the Agency also provides the first interpretative clarifications and operational guidelines on the two tax credits.
Bonuses were introduced with the relaunch decree to help businesses, traders and artisans work safely without further damaging their accounts.
WHO HAS THE RIGHT
The audience of beneficiaries includes operators with activities open to the public (bars, restaurants, hotels, theaters and cinemas), but also VAT numbers under a flat-rate regime, entrepreneurs and agricultural businesses (whether "that determine the income on cadastral basis - explains the Revenue Agency - and those that produce business income"). The list also includes associations, foundations and other private entities, including third sector entities (even if "they do not exercise, mainly or exclusively, a business activity").
HOW MUCH IS THE TAX CREDIT?
For now we only know that there is a maximum limit of 80 thousand euros for eligible expenses. The extent of the credit (ie the percentage) is not yet known: it will be communicated by the tax authorities by 11 September.
HOW TO APPLY
The form for communicating the amount of expenses eligible for the tax credit can only be sent via the web, through the reserved area of the Revenue website or through the Agency's telematic channels. Alternatively, a Caf or an accountant can be delegated. The answer will come within five days. The communication can be forwarded from 20 July to 7 September.
THE TAX CREDIT CAN BE ASSIGNED
Those entitled to the tax credit can also choose not to use it directly as compensation for their next tax return: in fact, it is possible to transfer the bonus (even partially) to other subjects, including banks and other financial intermediaries.
IF THEY ARE NOT PROFESSIONAL OPERATORS TO SANITIZE
The tax credit is admissible even if the sanitization activities are not carried out by professional operators, provided that the expenses are "connected to the activities carried out economically by the beneficiary, making use of their own employees or collaborators", clarifies the tax authorities again.
OTHER ACCEPTABLE EXPENSES
In addition to the expenses incurred directly for the sanitation of the rooms, those for other purposes also fall within the perimeter of the bonus:
- purchase of personal protective equipment such as masks, gloves, visors, protective glasses, protective suits and footwear;
- purchase of cleaning and disinfectant products;
- purchase of thermometers, thermoscanners, carpets and decontaminating and sanitizing trays;
- purchase of devices aimed at guaranteeing the safety distance between people, for example barriers and protective panels.
