Workplaces are slowly returning to work, adapting to new safety regulations to prevent the spread of the new Coronavirus and COVID-19 disease.
Among the essential requirements for offices and, in general, for all types of companies, is the planning of periodic sanitization interventions of the environments and the provision of all those individual and collective protection devices useful for guaranteeing the safety of workers and the public.
To support businesses in this complex phase of reorganizing activities and investing in making work spaces safe, the Government has introduced a special Sanitization Bonus, thanks to which it will be possible to deduct part of the expenses incurred.
Let's see in detail what the Sanitization Bonus provides and what are the requirements needed to access it.
The 50% tax credit for the sanitization of offices and companies
Already with the “Cura Italia” Decree Law (i.e. DL n.18 2020), the Government allocated a fund of 50 million euros to cover, in part, the expenses incurred by companies for the sanitization of offices and, in general, of all work environments.
In essence, it is possible to take advantage of a 50% tax credit to recover up to a maximum of 20 thousand euros during the 2020 tax period, deducting investments related to sanitation costs.
Access to the Sanitization Bonus is subject to the execution of interventions effectively recognized as "sanitizing", or aimed at increasing the healthiness of offices and companies through the reduction of the microbial load present (and, in fact, through the elimination of all potential pathogenic bacteria and viruses).
Sanitization interventions, therefore, should not be confused with the simplest cleaning operations. These treatments must include the use of specific chemical disinfectant agents, generally chlorine-based, which are sprayed in nebulized form inside the environments, on all surfaces and work tools present. Alternatively, it is also possible to use protocols based on other active ingredients, such as ozone, taking care to verify that they are among those officially recognized by the Ministry of Health. (Click here for more information on treatments for offices and companies).
Among the other requirements to be met to access the Sanitization Bonus, there is also the need to have the foresight to entrust the work to a qualified company, as indicated in the Ministerial Decree 274/1997, and, naturally, to keep all the documentation relating to the interventions carried out and the expenses incurred.
The 50% tax credit for the purchase of gloves, masks and disinfectant gels
Article 30 of the “Liquidity” Decree Law (DL n. 23 2020) expands the types of expenditure that can benefit from the Sanitization Bonus and the 50% tax credit, also including those relating to the provision of gloves, masks and other PPE (personal protective equipment) for all operators. Not only that: hand sanitizer gels and protective barriers in PVC, plexiglass or glass (used to separate spaces and create isolated workstations) may also be included among the investments subject to tax relief.
Article published by the editorial staff on May 7, 2020 - 20:05 PM
