2021 sanitation bonus, application by the 4 November deadline: the instructions on communication

2021 sanitation bonus, application by the 4 November deadline: the instructions on communication
2021 sanitation bonus, application by the 4 November deadline: the instructions on communication

Sanitation bonus 2021, question starting today October 4th: for the communication of expenses made in June, July and August which give the right to the tax credit equal to 30 percent, you have time until deadline of November 4th.

The costs incurred for thepurchase of personal protective equipment o di Covid tampons give the right to the benefit.

As has already happened in the past, however, only once the window for the transmission of the instances it will be possible to know the exact percentage of the sanitization bonus, dpi and pads: the actual calculation will be based on the relationship between available resources and requests received.

To remember the appointment with the transmission of requests is the same Revenue Agency with the press release of 4 October 2021.

2021 sanitation bonus application, communication by November 4th deadline

The rules, instructions and model to use to apply for access to the 2021 sanitation bonus were established with provision number 191910 of July 15, 2021.

Revenue Agency – Provision number 191910 of July 15, 2021
Definition of the criteria and methods of application and use of the tax credit for the sanitation and purchase of protective devices, referred to in article 32 of the decree-law of 25 May 2021, n. 73.

As established byarticle 32 of the Support Decree bis, you are entitled to a tax credit equal to 30 percent of the expenses incurred from June to August for the sanitation of environments and tools and for thepurchase of personal protective equipment and other devices useful for ensuring the health of workers and users, including those for administration of swabs for COVID-19.

The benefit can go up to a maximum value of 60,000 euros, in any case, the overall resources available amount to 200 million euros for 2021. And the actual value of the benefit will only be known once the login window is closed.

The audience said potential beneficiaries is wide:

  • subjects carrying out business activities, arts and professions;
  • non-commercial entities, including third sector entities and civilly recognized religious entities;
  • non-business non-hotel accommodation facilities provided that they are in possession of the identification code referred to in article 13-quater, paragraph 4, of the decree-law of 30 April 2019, n. 34.

Starting from 4 October, the subjects who are among the recipients of the 2021 sanitation bonus may require the tax credit using the form approved last July.

Revenue Agency – Notification of the costs for sanitizing and purchasing protective devices
Application form for access to the sanitation bonus, dpi and tampons 2021

2021 sanitation bonus application, how to send the communication by the deadline of 4 November

The communication of expenses incurred from June to August 2021 and useful in obtaining the sanitation bonus it can be transmitted directly by the taxpayer or by a intermediary. There are two channels available:

  • web service present in the reserved area of ​​the Revenue Agency website;
  • the traditional telematic channels.

the expenses that can be indicated are the following:

  • sanitation of environments where the work and institutional activity is carried out and the tools used;
  • administration of tampons to those who lend their work in the context of their work and institutional activities;
  • purchase of personal protective equipment, such as masks, gloves, visors and protective goggles, protective suits and footwear compliant with the essential safety requirements established by European legislation;
  • purchase of cleaning and disinfectant products;
  • purchase of safety devices other than those mentioned above such as thermometers, thermoscanners, decontaminating and sanitizing mats and trays, which comply with the essential safety requirements provided for by European legislation, including any installation costs;
  • purchase of devices useful to ensure interpersonal safety distance, such as barriers and protective panels, including any installation costs.

Within 5 days from the submission of the application, the Administration issues a receipt which certifies the acceptance of the communication or the rejection, indicating, however, the reasons behind the refusal.

Once you get the tax credit, beneficiaries can use it in the tax declaration relating to the period of incurring the expenditure or in compensation, through the F24 form to be submitted exclusively online through the Agency’s telematic services.

But the beneficiaries will know how much the benefit alone is after the deadline of November 4th. In the press release of 4 October, the Revenue Agency reiterates a rule already highlighted in the provision:

“At the end of the period for submitting communications, on the basis of the requests received, the Agency will determine and make known, with a specific provision, the percentage of credits that can actually be used, in relation to the available resources”.

Revenue Agency – Press release of 4 October 2021
Expenses for sanitation and purchase of protective devices from Covid-19

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