THE TAX CREDIT: Here's what we know
While sanitization for workplaces is still waiting for the implementing decree, the tax credit provided by Article 64 of DL 18/2020 in favor of business, art and profession operators is recognized to the extent of 50 percent of the expenses incurred and documented for the sanitization of workplaces and tools up to a maximum of 20,000 euros for each beneficiary.
In Circular No. 9/2020 on the news of DL 23/2020, the Revenue Agency clarified that expenses incurred in 2020 for the purchase of personal protective equipment are also facilitated.
Products for sanitizing premises against Coronavirus
Here, touched by the tax credit, are some of the useful products for sanitizing premises against Coronavirus:
- surgical masks,
- FFP2 and FFP3,
- gloves,
- protective visors and goggles,
- protective suits and footwear.
Plus, for the purchase and installation of other safety equipment to protect workers from accidental exposure to biological agents or to ensure interpersonal safety distance.
Also:
- barriers,
- protective panels.
Finally, they include:
- hand cleaners,
- disinfectants.
The application can only be requested by invoice holders.
