Operating instructions of the Tax Authority on Tax credit for sanitation and adaptation of working environments

The Italian Tax Authority with Circular of July 10, 2020, no. 20/E provided the first indications on the procedures and criteria for the use of the tax credit for the adjustment of the working space and the tax credit for the sanitization and purchase of protective devices according to articles 120 and 125 of Law Decree no. 34/2020 (so-called Decreto Rilancio).

On the same day, the Tax Office published Executive Order no. 259854, which approved the model for the communication of the amount of tax credit calculation basis.

In order to access the Tax credits, taxpayers must communicate the amount of the expenses eligible for the benefit to the Tax Office through the telematic model using the web service available in the reserved area of the website or the telematic channels of the Tax Office.

The communication of the tax credit for the renovation of working spaces can be filed from 20 July 2020 to 30 November 2021.

For the tax credit for the sanitation and purchase of protection devices, the communication of the costs may be made from 20 July to 7 September 2020.

Article 122 of the “Decreto Rilancio” provides that, until 31 December 2021, taxpayers may decide to transfer totally or partially of the above-mentioned tax credits to other parties, including credit institutions and financial intermediaries. The assignees will be able to use the credit in the same way and with the limits provided for those who generate the benefit.

Cecilia Breviglieri