NEWSLETTER NO. 28 - 2020



    Relaunch Decree 34/2020 provides for the grant of a tax credit for disinfection expenses and the purchase of individual protection devices aimed at containing the spread of COVID-19 virus.

    In its decision no. 259854 of 10 July 2020 the Italian tax authority set forth as follows:

    i)   the implementation modes and the use of the tax credit for disinfection expenses and the purchase of individual protection devices pursuant to section 125 of Decree-Law 34/2020;

    ii)   the procedures for the (even partial) assignment of the tax credit referred to in point (i) above to third parties including credit institutes and financial intermediaries.

    Furthermore, with newsletter 20/E of 10 July 2020 the Italian tax authority has provided additional information on the scope of application of such tax credit.



    The tax credit for disinfection expenses and the purchase of individual protection devices is granted to the following persons:

    • enterprises, self-employed people resident in Italy and exercising their business activity regularly;
    • permanent establishment in Italy of non-residents;
    • non-commercial entities, including voluntary sector entities and civilly recognised religious institutions;
    • non-business accommodation facilities other than hotels on condition that they are provided with the identification code referred to in section 13-quater (4) of Decree-Law 34/2019 (category included by Relaunch Decree conversion law, about to be published).



    The following expenditures are eligible for the above tax credit:

    1. Expenses incurred from 1 January to 31 December 2020 for the disinfection:
    • of the places in which the working activity and the institutional activities is exercised;
    • of instruments and/or equipment (new or already in use) for such activities,

    provided that the virus causing the epidemiological emergency COVID-19 is eliminated or reduced to not significant quantities.

    Such condition must be satisfied and proved by means of the appropriate certification drawn up by those performing disinfection tasks based on applicable regulatory protocols.

    If beneficiaries intend to provide for disinfection their-selves by involving their own employees, the expenses for the disinfection of the places in which the working activity and institutional activity is carried out (e.g. waiting room, meeting room, representation room) are also eligible, as well as the expenses for the disinfection of instruments for such activities (including disinfectants used) in light of specific competences already ordinarily recognized, provided that they comply with the indications contained in the applicable regulatory protocols, as certified by company documents. Furthermore, the following expenses are eligible for the tax credit:

    • the hourly labour cost of staff and/or employees if the companies have involved them in the disinfection, provided that such activity is documented by means of company's worksheets;
    • if the business activity already includes a disinfection procedure (dental surgeries, beauty salons, etc.), regardless of the COVID-19 epidemiological emergency, expenses incurred between 1 January 2020 and 31 December 2020 are in any case taken into account for the purposes of determining the tax credit;
    • disinfection expenses incurred by the beneficiaries whose activity involve the performance of work to third parties with tools to be made available to the customer only after disinfection;
    1. Expenses incurred from 1 January to 31 December 2020 for the purchase of:
    • individual protection devices, such as masks (surgical masks, FFP2 and FFP3) gloves, protective face guards and eyeglasses, protective suits and footwear, that are compliant with the basic safety requirements under European legal provisions;
    • detergents and disinfectants;
    • other safety devices than the above, such as thermometers, thermal scanners, sanitising and cleaning rags and trays that are compliant with the basic safety requirements under European law, including any contingent installation expenses;
    • devices suitable to ensure interpersonal safety distances such as protection barriers and panels, including any contingent installation expenses.

    Businesses who intend to benefit from the tax credit for the purchase of individual protection devices for which compliance with European safety standards is required, are required to keep such declaration of conformity and to show it in case of subsequent checks by the Italian tax authority.

    Reference shall be made for the allocation of expenses incurred between 1 January and 31 December 2020 to:

    • the cash basis approach and, hence, to the date of actual payment for natural persons, including artists or professionals and for non-commercial entities, sole proprietor companies and partnerships adopting the simplified accounting scheme;
    • the accrual basis approach and, hence, to the expenses to be recorded in the tax period as of 31 December 2020, regardless of the date of implementation of the interventions or the date of payments, for sole proprietor companies, companies, commercial entities and non-commercial entities adopting the normal accounting scheme.


    4. DUTIES

    Businesses intending to benefit from the tax credit shall notify the Italian tax authority of the amount of eligible expenses relating to tax credits for the disinfection and purchase of individual protection devices:

    • incurred up to the month preceding the date of report signature, and
    • which are likely to incur until 31 December 2020.

    Reporting must be made by using the following form: <<Comunicazione delle spese per l’adeguamento degli ambienti di lavoro e/o per la sanificazione e l’acquisto dei dispositivi di protezione>>.

    Said reporting form must be filed to the Italian tax authority electronically:

    • directly by the taxpayer;
    • through an authorised intermediary


    • the web service available in the taxpayer's reserved area on the Italian tax authority website;
    • the Italian tax authority's electronic services.

    Within a maximum of 5 days from reporting, a receipt will be issued, in the reserved area, attesting the request acceptance or rejection with the relative reasons.

    Reporting for tax credits for disinfection expenses and purchase of individual protection devices must be made between 20 July and 7 September 2020.

    However, after reporting it will be possible until 7 September 2020:

    • to submit a new report replacing the previous one;
    • to submit a full waiver of the tax credit in respect of the eligible expenditure.

    After reporting and its acceptance by the Italian tax authority, the amount of the tax credit - calculated net of VAT, if due - due to each beneficiary will be determined and cannot exceed:

    • 60% of the total eligible expenditure resulting from the last validly submitted report;
    • in any case, the maximum amount of EUR 60,000.00.

    However, at state level, the total limit of 200 million for 2020 applies.

    For the purposes of compliance with such total limit, the maximum amount of tax credit available to each beneficiary is equal to the tax credit requested multiplied by the percentage communicated with decision of the Italian tax authority's chief executive to be issued by 11 September 2020. Said percentage is obtained by comparing the total limit of 200 million to the total amount of tax credits requested. If the total amount of tax credits requested is less than the above total limit, the percentage of tax credit that can be used is 100 per cent.

    Such tax credit may be:

    • used in the annual tax return relating to the tax period in which the expenses are incurred;
    • set off in the F24 payment form as of the business day following the date of publication of the decision to be issued by 11 September 2020;
    • assigned to third parties, even partially, by means of an option to be exercised until 31 December 2021.

    We would like to ask our clients that intend to have the request filed by us as an authorized intermediary to provide us by 27 July 2020 with the documentation relating to the expenses for the disinfection of working places and instruments and for the purchase of the devices referred to in the previous point <<3 ELIGIBLE EXPENDITURE>>:

    • incurred until 30 June 2020 and
    • likely to be incurred until 31 December 2020.

    Furthermore, please provide:

    • for expenses relating to the purchase of individual protection devices all documentation certifying its compliance with basic safety requirements under European law;
    • for disinfection expenses: i)  the disinfection certification drawn up by professionals on the basis of the applicable regulatory protocols; ii) the company's documentation certifying the working hours of employees and/or staff (if they have been involved in the disinfection) and compliance with the indications contained in the applicable regulatory protocols.


    Your sincerely,


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