Sostegni-bis Decree: the new sanitation tax credit
Article 32 of the Sostegni-bis Decree (DL 73/2021), in order to encourage the adoption of measures aimed at containing and combating the spread of the pandemic, provides for the use of a tax credit equal to 30% of the expenses incurred for the sanitation of the environments and tools used and for the purchase of personal protective equipment and other devices suitable for guarantee the health of workers and users
The amount allocated by the legislator to finance the subsidy measure is 200 million euros for the year 2021.
Under the subjective profile , the benefit can be used:
- by subjects carrying out business activities ;
- from subjects exercising artistic and professional activity ;
- by non-commercial entities including third sector entities and civilly recognized religious entities;
- from non-business accommodation facilities . These subjects, however, can be included in the list of beneficiaries only if in possession of the identification code ex article 13 -quater , paragraph 4, DL 34/2019
The tax credit is due to the extent of 30% of the expenses incurred in the months of June, July and August 2021, up to a maximum of 60,000 euros per beneficiary .