The sanitation bonus is starting. Starting today and until November 4, 2021, the Revenue Agency announces, it will be possible to submit an application to access the tax credit for sanitation, the purchase of protective devices and the administration of tampons for Covid-19 introduced by Sostegni-bis. The credit amounts to 30% of the expenses incurred in June, July and August 2021, up to a maximum of 60 thousand euros, within the overall limit of 200 million. The beneficiaries are businesses, arts and professions, non-commercial entities and non-business non-hotel accommodation facilities.
Who is it for
The provision of the director of the Agency of last July 15 approved the model and defined the procedures for accessing the new tax credit for the sanitation of environments and tools and for the purchase of personal protective equipment and other devices to ensure the health of workers and users, including the cost of administering tampons for COVID-19. The beneficiaries of the tax credit, specify the Revenue, are the business activities, arts and professions, non-commercial entities – including third sector entities and civilly recognized religious entities – and non-hotel accommodation facilities of a non-public nature. entrepreneurial.
How to access the benefit
To access the benefit, it is necessary to notify the Agency of the amount of eligible expenses incurred in these three months, using the form available on the Inland Revenue website. The communication can be sent directly by the taxpayer or by an intermediary, from today until November 4, 2021. It will be possible to use both the web service present in the reserved area of the Revenue site, and the traditional telematic channels of the Agency. Within 5 days the Administration will issue a receipt certifying the acceptance of the communication or, otherwise, the rejection, with an indication of the relative reasons.
How does it work
The tax credit can be used in the tax return relating to the tax period in which the expense was incurred or in compensation, using the F24 form to be submitted exclusively online through the Agency’s telematic services. At the end of the period for submitting the 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.