Sostegni-bis Decree: the new sanitation tax credit 2021

With Measure no. 191910 of July 15, 2021, the Revenue Agency defined the criteria and procedures for the application and use of the sanitization tax credit recognized for expenses incurred in June, July, and August 2021.

Article 32 of Law Decree 73/2021 (so-called Sostegni-bis) provides for a “theoretical” tax credit equal to 30%, up to a maximum of 60.000 euros for each beneficiary, of expenditure actually incurred for:

  • the sanitization of indoor spaces and tools used;
  • the purchase of personal protective equipment and other devices to ensure workers’ health, including expenses for the administration of swabs for Covid-19.

To request the benefit Taxpayers will have to submit an application to the Revenue Agency from October 4 to November 4, 2021. The application may be transmitted exclusively by telematic means, directly by the taxpayer or an intermediary, throught the web service and telematic channels of the Revenue Office.

After the communication, within a maximum of five days, a receipt will be issued to the person who transmitted it, certifying its acceptance or rejection.
To ensure compliance with the overall spending limit, amounting to 200 million euros for 2021, by November 12, 2021, the Tax Revenue Office will determine the percentage share of credits that can be used concerning the resources available.

The credit may be used by the beneficiaries:

  • in the tax return relating to the tax period in which the expense was incurred;
  • in compensation under art. 17 of Legislative Decree n. 241/1997 starting from the working day following the publication of the measure that will define the maximum amount of credit that can be used.