please be hereby advised that section 32 of the Italian lawdecree 79 of 25 May 2021 (Sostegni-bis decree) introduced a 30 percent tax credit for workplace sanitation expenses, the purchase of individual protection devices and other devices to protect employees' and users' health, including expenses for coronavirus tests, incurred in the months of June, July and August 2021. The tax credit is granted up to a maximum amount of EUR 60,000 for each beneficiary within a total amount of EUR 200 million for the year 2021. The measure adopted on 15 July 2021 sets forth the criteria and procedures to benefit from the tax credit, and the form containing the instructions for the submission of the relevant notice relating to the expenses eligible for tax credit to the Italian tax authority has been approved.
The following taxpayers are subjectively eligible for tax credit:
- artists and professionals,
- non-commercial entities, including voluntary sector entities and civilly recognized religious institutions,
- non-business accommodation facilities other than hotels, provided that they are in possession of an ID code pursuant to section 13-quater (4) of the Italian law-decree 34/2019.
The following expenses are objectively eligible for the tax credit:
- sanitation of workplaces in which the work and institutional activities are carried out and the devices used in the context of such activities
- supply of Coronavirus tests to those who serve in the context of the business and institutional activities exercised by the beneficiaries
- purchase of individual protection devices, such as masks, gloves, protective face guards and eyeglasses, protective suits and footwear, that are compliant with the basic safety requirements under European legal provisions
- purchase of detergents and disinfectants
- purchase of safety devices other than those stated under c), 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 installationexpenses
- purchase of devices suitable to ensure interpersonal safety distances such as protection barriers and panels, including any contingent installation expenses.
The notice must be submitted electronically, even through authorized intermediaries, between 4 October 2021 and 4 November 2021. To this end, we kindly ask you to provide us with your lists of expenses incurred and with the relevant documentation (invoices and certificates) by 15 October 2021.
HAGER & PARTNERS