COVID – 19 e Credito d’imposta sanificazione: entro il 7 settembre l’invio della comunicazione all’Agenzia delle Entrate

The tax credit for the costs of sanitization and purchase of protective devices is recognized to the subjects carrying out business, arts and professions activities, non-commercial entities, including third sector bodies and civilly recognized religious bodies and is entitled to, in an amount equal to 60% of the expenses incurred in 2020 (for a maximum tax credit amount of 60,000 euros for each beneficiary), for the sanitisation of the environments and tools used, as well as for the purchase of personal protective equipment and other devices designed to guarantee the health of workers and users.

The AdE circular 20/E/2020 specified that the sanitation costs, environments and tools, constituting ordinary expenses in relation to the nature of the activities carried out, and not therefore linked to the ongoing health emergency, also entitle the tax credit under consideration. The tax credit, therefore, may also be recognized against the expenses incurred, from 1 January to 31 December 2020, by the dental practices, beauty centres, etc., for the costs of sanitizing environments and instruments ordinarily incurred.

In order to benefit from the tax credit in question, the prot. provision n. 259854/2020 requires the sending of a specific communication, by the beneficiary entity, to the Revenue Agency, of the amount of eligible expenses incurred and expected to be incurred by 31 December 2020.

The communication must be sent from 20 July to 7 September 2020.

The reason for this provision lies in the fact that the maximum amount of the tax credit that can actually be used will be equal to the tax credit requested multiplied by the percentage made known by order of the director of the Revenue Agency, to be issued by 11 September 2020.

Only from the working day following the publication of the measure the tax credit can be used as compensation using the F24 form.

Alternatively, the tax credit can be used in the tax return relating to the tax period in which the expense was incurred, or, until 31.12.2021, it can be transferred to third parties, by submitting a specific communication to the Revenue Agency.