Rome, 5 October 2021 – The decree Support bis has introduced the sanitation bonus, that is a tax credit of 30% on the expenses made between June and August 2021 to sanitize environments, for protective devices and tampons for workers. There is time until November 4. Here, in detail, what the bonus is, who can get it and how to apply.
Who is it for?
The bonus is recognized to the subjects business operators, arts and professions, non-commercial entities, including third sector entities and civilly recognized religious entities, as well as non-hotel accommodation facilities non-entrepreneurial.
How much is the bonus worth
The tax credit is equal to 30% of the expenses incurred in the months of June, July and August 2021 for the sanitization of the environments and tools used, for the purchase of personal protective equipment and other devices designed to guarantee the health of workers and users, including the costs for the administration of tampons for Covid-19. In any case, the required tax credit cannot exceed the limit of 60.000 euro. If the requests exceed the available ceiling, equal to 200 million of euro for the year 2021, the Revenue Agency will determine the percentage share of credits that can actually be used, in relation to the available resources.
How to use the tax credit
The tax credit can be used in the tax declaration relating to the tax period of incurring the expense o in compensation by means of the F24 form, presented exclusively through the telematic services of the Agency.
How to apply
Until 4 November the taxpayer or an intermediary delegated by him can apply either through the web service present in the reserved area of the Revenue site, both through i traditional telematic channels of the Agency. The model to be presented can be found on www.agenziaentrate.gov.it. The Agency, by five days from the presentation of the application, will issue a receipt certifying the taking charge or, otherwise, it waste, with an indication of the reasons.
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