Let’s see what the new sanctions bonus will look like. It is with a provision of the Revenue Agency of 16 December that the news is announced according to which it will be higher. The circular in question no. 381183 it is entitled, in fact, “determination of the new percentage of use of the tax credit for the sanitation and purchase of protective devices”. So that the percentage of use of the tax credit will be 47.1617 per cent. Previously, it was equal to 15.6423% of the requested sum, as determined by the provision of 11 September 2020. However, a further 403 million euros of available resources were allocated to complete this project. These resources will be distributed among the subjects already identified. But let’s try to clarify.
How did the increase in the sanitation bonus occur
Well, let’s see how the new sanitization bonus will be. The previous percentage was established with a provision of the Revenue Agency no. 259854 of 10 July 2020. It was obtained by comparing the financial resources available at the time, equal to 200 million euros, to the total amount of tax credits resulting from the communications validly submitted by 7 September 2020. This ratio, expressed in percentage terms, it was 15.6423 per cent. Subsequently, article 31, paragraph 4-ter, of Legislative Decree 14 August 2020, n. 104, converted, with amendments, by Law 13 October 2020, n. 126, increased the available resources by 403 million euros.
Furthermore, it established that the additional resources will be distributed among the subjects already identified in application of the aforementioned provision of 10 July 2020. Therefore, the new percentage of tax credit due, was always calculated in the aforementioned manner but with the new parameters. Therefore, taking into account the total resources available, equal to 603,000,000 euros (initial 200,000,000 euros plus 403,000,000 additional euros), compared with the required tax credits (1,278,578,142 euros). The latter remodeled on the basis of the tax credits actually due to those who had submitted an application pursuant to the provision of 10 July 2020. However, the new percentage is equal to 47.1617%.
Let’s see how the new sanitation bonus will be: the beneficiaries
The tax credit can be viewed by each beneficiary in the fiscal drawer, accessible to the private area of the Revenue Agency. It will always be usable in the same way and can be sold in the manner, terms and conditions indicated in the provision of July 2020. Furthermore, this credit can be used up to the maximum usable amount, in the tax return relating to the period of expense incurring tax. Or, it can be used in compensation.
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