With the provision of the director of the revenue agency n. 302831 of 11 September 2020: “determination of the percentage measure of use of the tax credit for the sanitation and purchase of protective devices, referred to in article 125 of the decree-law 19 May 2020, n. 34“The percentage measure of use of the tax credit for sanitizing and purchasing protective devices (so-called sanitation bonus).
Sanitation bonus and limits
In order to encourage the adoption of measures aimed at containing and combating the spread of Covid-19, to subjects carrying out business activities, arts and professions, to non-commercial entities, including third sector entities and civilly recognized religious entities , as well as non-hotel accommodation facilities of a non-business nature are entitled to a tax credit equal to 60 per cent of the expenses incurred in 2020 for the sanitation of the environments and tools used and for the purchase of other personal protective equipment .
The tax credit is up to a maximum of 60,000 euros for each beneficiary, within the overall limit of 200 million euros for the year 2020.
Pursuant to paragraph 4, article 25, Decree-law of 19/05/2020 n. 34 (so-called relaunch decree): in order to comply with the spending limits described above, the criteria and methods for applying and using the tax credit will be established with a subsequent provision by the director of the Revenue Agency.
The percentage of use of the bonus
With the provision of the director of the revenue agency n. 302831 of 11 September 2020, the percentage with which to calculate the maximum amount of usable tax credit was established.
The percentage is 15.6423 per cent.
The maximum amount of the tax credit that can be used, therefore, is equal to 15.6423% of the sum requested with the last valid communication.
This percentage, let us remember, derives from the ratio between the established expenditure ceiling (200 million euros) and the total amount of tax credits requested.
Guides and related articles
Sanitation bonus expiring, the hypothesized expenses must also be communicated
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